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REGISTERED NUMBER: 04003571 (England and Wales)















Export Case Company Limited

Unaudited Financial Statements for the Year Ended 31 July 2024






Export Case Company Limited (Registered number: 04003571)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Export Case Company Limited

Company Information
for the Year Ended 31 July 2024







Directors: A K Housley
L G Davison





Registered office: Unit G
Trecenydd Business Park
Caerphilly
CF83 2RZ





Registered number: 04003571 (England and Wales)





Accountants: Haines Watts Wales LLP
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ

Export Case Company Limited (Registered number: 04003571)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
Fixed assets
Property, plant and equipment 4 66,619 87,375

Current assets
Inventories 30,817 37,512
Debtors 5 214,206 116,453
Cash at bank and in hand 219,185 309,877
464,208 463,842
Creditors
Amounts falling due within one year 6 (133,243 ) (121,208 )
Net current assets 330,965 342,634
Total assets less current liabilities 397,584 430,009

Creditors
Amounts falling due after more than one
year

7

(16,233

)

(40,688

)

Provisions for liabilities 9 (14,082 ) (16,218 )
Net assets 367,269 373,103

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 366,269 372,103
Shareholders' funds 367,269 373,103

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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2025 and were signed on its behalf by:





A K Housley - Director


Export Case Company Limited (Registered number: 04003571)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. Statutory information

Export Case Company 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.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Improvements to property - 2% straight line
Plant & machinery - 20% straight line
Fixtures & fittings - 15% straight line
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangements as either financial assets, financial liabilities or equity instruments, and are held at amortised cost. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all its liabilities.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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 balance sheet date.

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

Export Case Company Limited (Registered number: 04003571)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. Accounting policies - continued

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 8 (2023 - 9 ) .

4. Property, plant and equipment
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
Cost
At 1 August 2023 9,915 91,458 21,847
Additions - 600 -
Disposals - (30,241 ) (14,872 )
At 31 July 2024 9,915 61,817 6,975
Depreciation
At 1 August 2023 1,190 47,690 14,346
Charge for year 198 12,363 1,046
Eliminated on disposal - (30,241 ) (14,217 )
At 31 July 2024 1,388 29,812 1,175
Net book value
At 31 July 2024 8,527 32,005 5,800
At 31 July 2023 8,725 43,768 7,501

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 August 2023 50,874 3,711 177,805
Additions - - 600
Disposals - (2,713 ) (47,826 )
At 31 July 2024 50,874 998 130,579
Depreciation
At 1 August 2023 23,825 3,379 90,430
Charge for year 6,762 332 20,701
Eliminated on disposal - (2,713 ) (47,171 )
At 31 July 2024 30,587 998 63,960
Net book value
At 31 July 2024 20,287 - 66,619
At 31 July 2023 27,049 332 87,375

Export Case Company Limited (Registered number: 04003571)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 63,264 115,290
Directors' current accounts 130,000 -
Prepayments 20,942 1,163
214,206 116,453

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts - 5,000
Trade creditors 50,711 48,416
Tax 40,380 29,111
Social security and other taxes 3,844 3,839
VAT 15,617 23,361
Other creditors 6,597 1,586
Accruals and deferred income 13,413 9,113
Deferred government grants 2,681 782
133,243 121,208

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years - 5,000
Bank loans - 2-5 years - 15,000
Bank loans more 5 yr by instal - 14,167
Deferred government grants 16,233 6,521
16,233 40,688

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 14,167

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 18,426 12,333
Between one and five years 127,083 111,000
145,509 123,333

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax - accelerated
capital allowances 14,082 16,218
14,082 16,218

Export Case Company Limited (Registered number: 04003571)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

9. Provisions for liabilities - continued

Deferred
tax
£   
Balance at 1 August 2023 16,218
Credit to Income Statement during year (2,136 )
Balance at 31 July 2024 14,082