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Registered number: 12048523
Ecs Plant Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12048523
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,139 63,414
67,139 63,414
CURRENT ASSETS
Stocks 320 600
Debtors 5 39,301 15,363
Cash at bank and in hand 1,757 9,022
41,378 24,985
Creditors: Amounts Falling Due Within One Year 6 (55,531 ) (36,517 )
NET CURRENT ASSETS (LIABILITIES) (14,153 ) (11,532 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,986 51,882
NET ASSETS 52,986 51,882
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 38,000 38,000
Profit and Loss Account 14,985 13,881
SHAREHOLDERS' FUNDS 52,986 51,882
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S Williams
Director
10 March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ecs Plant Ltd is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from the hire of plant and machinery is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date of hire.
Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation, less any accumulated depreciation and accumulated impairment losses.
Increases in the carrying amount arising on revaluation are recognised in other comprehensive income and shows as revaluation reserve in shareholders' funds. Decreases that offet previous increases of the same asset are first charged in other comprehensive income to the extent of the remaining surplus attributable to that asset; all other decreases are charged to the profit or loss.
Plant & Machinery 15% at cost
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.6. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 July 2023 86,233
Additions 19,600
As at 30 June 2024 105,833
Depreciation
As at 1 July 2023 22,819
Provided during the period 15,875
As at 30 June 2024 38,694
Net Book Value
As at 30 June 2024 67,139
As at 1 July 2023 63,414
Cost or valuation at 30 June 2024 is represented by:
£
Valuation in 2022
38,000
Cost
67,833
image
105,833
image
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,685 -
Other debtors 32,616 15,363
39,301 15,363
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,025 -
VAT 16,795 2,896
Accruals and deferred income 1,300 1,950
Directors' loan accounts 33,411 31,671
55,531 36,517
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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