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REGISTERED NUMBER: 14606933 (England and Wales)















ECM Investments Ltd

Unaudited Financial Statements

for the period

20 January 2023 to 31 March 2024






ECM Investments Ltd (Registered number: 14606933)

Contents of the Financial Statements
for the period 20 January 2023 to 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ECM Investments Ltd

Company Information
for the period 20 January 2023 to 31 March 2024







Director: M T Dearie





Registered office: C/O Cooper Parry,
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 14606933 (England and Wales)





Accountants: Cooper Parry Advisory Limited
250 Fowler Avenue
Farnborough
Hampshire
GU14 7JP

ECM Investments Ltd (Registered number: 14606933)

Balance Sheet
31 March 2024

Notes £ £
Fixed assets
Investments 4 40

Current assets
Debtors 5 4
Investments 6 1,501,543
Cash at bank 25,805
1,527,352
Creditors
Amounts falling due within one year 7 755,400
Net current assets 771,952
Total assets less current liabilities 771,992

Provisions for liabilities 6,735
Net assets 765,257

Capital and reserves
Called up share capital 8 44
Retained earnings 9 765,213
765,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2024 and were signed by:





M T Dearie - Director


ECM Investments Ltd (Registered number: 14606933)

Notes to the Financial Statements
for the period 20 January 2023 to 31 March 2024


1. Statutory information

ECM Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The directors have identified no material uncertainties that cast significant doubt about the ability of the company to continue as a going concern.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates in determining the carrying amounts of certain assets and liabilities. Management makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The management's estimates and assumptions are based on historical experience and expectation of future events and are reviewed periodically.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Investments
Current and fixed asset investments held are shown at fair value less any provision for impairment.

3. Employees and directors

The average number of employees during the period was NIL.

ECM Investments Ltd (Registered number: 14606933)

Notes to the Financial Statements - continued
for the period 20 January 2023 to 31 March 2024


4. Fixed asset investments
Shares in
group
undertakings
£
Cost
Additions 40
At 31 March 2024 40
Net book value
At 31 March 2024 40

5. Debtors: amounts falling due within one year
£
Other debtors 2
Directors' current accounts 2
4

6. Current asset investments
£
Listed investments 1,501,543

7. Creditors: amounts falling due within one year
£
Amounts owed to group undertakings 750,000
Accruals and deferred income 5,400
755,400

8. Called up share capital

Alloted, Issued and class Nominal 2024
Number Value £
1 Ordinary A 1 1
1 Ordinary B 1 1
1 Redeemable Ordinary A 1 1
1 Redeemable Ordinary B 1 1
40 Redeemable Ordinary C 1 40
44
Ordinary A and Ordinary B shares are entitled to full voting and capital distribution rights.
Redeemable Ordinary A, Redeemable Ordinary B and Redeemable Ordinary C shares are not entitled to voting and capital distributions or any surplus rights.

9. Reserves
Retained
earnings
£

Profit for the period 765,213
At 31 March 2024 765,213

ECM Investments Ltd (Registered number: 14606933)

Notes to the Financial Statements - continued
for the period 20 January 2023 to 31 March 2024


10. Related party disclosures

Included within other creditors due within one year at the year end are amounts of £750,000 owed to a group company.

11. Ultimate controlling party

The controlling party is Mr M T Dearie by virtue of his majority shareholding.