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REGISTERED NUMBER: 11029869 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

ECR INVESTMENTS LIMITED

ECR INVESTMENTS LIMITED (REGISTERED NUMBER: 11029869)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ECR INVESTMENTS LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: R J Greaves
Mrs E C Rigby
C H Greaves





REGISTERED OFFICE: 193b Ormskirk Road
Upholland
Skelmersdale
Lancashire
WN8 0AA





REGISTERED NUMBER: 11029869 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

ECR INVESTMENTS LIMITED (REGISTERED NUMBER: 11029869)

STATEMENT OF FINANCIAL POSITION
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 71,365 73,255
Investment property 5 342,204 435,603
413,569 508,858

CURRENT ASSETS
Debtors 6 20,343 -
Cash at bank 9,989 10,806
30,332 10,806
CREDITORS
Amounts falling due within one year 7 8,785 20,864
NET CURRENT ASSETS/(LIABILITIES) 21,547 (10,058 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

435,116

498,800

CREDITORS
Amounts falling due after more than one
year

8

-

53,142
NET ASSETS 435,116 445,658

CAPITAL AND RESERVES
Called up share capital 3,000 3,000
Retained earnings 432,116 442,658
435,116 445,658

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

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

The directors acknowledge their 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.

ECR INVESTMENTS LIMITED (REGISTERED NUMBER: 11029869)

STATEMENT OF FINANCIAL POSITION - continued
31 July 2024


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 Board of Directors and authorised for issue on 9 April 2025 and were signed on its behalf by:




R J Greaves - Director



C H Greaves - Director


ECR INVESTMENTS LIMITED (REGISTERED NUMBER: 11029869)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

ECR Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about ECR Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year 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.

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 statement of financial position date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

ECR INVESTMENTS LIMITED (REGISTERED NUMBER: 11029869)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 August 2023
and 31 July 2024 94,523
DEPRECIATION
At 1 August 2023 21,268
Charge for year 1,890
At 31 July 2024 23,158
NET BOOK VALUE
At 31 July 2024 71,365
At 31 July 2023 73,255

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2023 435,603
Disposals (93,399 )
At 31 July 2024 342,204
NET BOOK VALUE
At 31 July 2024 342,204
At 31 July 2023 435,603

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 20,343 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 15,600
Taxation and social security 8,285 4,764
Other creditors 500 500
8,785 20,864

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 53,142

ECR INVESTMENTS LIMITED (REGISTERED NUMBER: 11029869)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £45,000 (2023 - £30,000) were paid to the directors.

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as shares are held equally by the directors.