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Registered Number: 09318075
England and Wales

 

 

 

ECOLOGY BY DESIGN LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 4 24,117   
Tangible fixed assets 5 50,989    42,463 
75,106    42,463 
Current assets      
Stocks 6 21,999    11,785 
Debtors 7 141,199    106,869 
Cash at bank and in hand 87,150    136,234 
250,348    254,888 
Creditors: amount falling due within one year 8 (138,635)   (151,096)
Net current assets 111,713    103,792 
 
Total assets less current liabilities 186,819    146,255 
Creditors: amount falling due after more than one year 9 (43,333)   (30,000)
Accruals and deferred income (153,242)  
Provisions for liabilities 10 (24,694)   (15,747)
Net assets (34,450)   100,508 
 

Capital and reserves
     
Called up share capital 11 100    100 
Profit and loss account (34,550)   100,408 
Shareholders' funds (34,450)   100,508 
 


For the period ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 03 April 2025 and were signed by:


-------------------------------
Benjamin Gardner
Director
1
General Information
Ecology By Design Limited is a private company, limited by shares, registered in England and Wales, registration number 09318075, registration address Hampton House, Monument Park, Chalgrove, Oxford, Oxfordshire, OX44 7RW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully.
The winter months covered in this short accounting period show the seasonal nature of the business and any losses incurred are expected to be offset against future profits.
Accordingly, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.3% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Pension Contributions 6,000    18,000 
Directors Benefits in Kind 972    2,782 
Cost of Sales
Directors Salaries 2,947    8,840 
9,919    29,622 
 
Number of directors to whom retirement benefits accrued Number   Number
Defined contribution plans 1    1 

3.

Average number of employees


Average number of employees during the period was 20 (2023 : 18).
4.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2023  
Additions 25,750    25,750 
Disposals  
At 31 March 2024 25,750    25,750 
Amortisation
At 01 December 2023  
Charge for period 1,633    1,633 
On disposals  
At 31 March 2024 1,633    1,633 
Net book values
At 31 March 2024 24,117    24,117 
At 30 November 2023  


5.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2023 142,484    142,484 
Additions 13,981    13,981 
Disposals (895)   (895)
At 31 March 2024 155,570    155,570 
Depreciation
At 01 December 2023 100,021    100,021 
Charge for period 5,277    5,277 
On disposals (717)   (717)
At 31 March 2024 104,581    104,581 
Net book values
Closing balance as at 31 March 2024 50,989    50,989 
Opening balance as at 01 December 2023 42,463    42,463 


6.

Stocks

2024
£
  2023
£
Work in Progress 21,999    11,785 
21,999    11,785 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 128,099    73,227 
Provision for Doubtful Debts (3,906)  
Prepayments & Accrued Income 4,590    20,476 
Other Debtors   750 
Corporation Tax 12,416    12,416 
141,199    106,869 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 7,432    16,802 
Bank Loans & Overdrafts   20,000 
PAYE & Social Security 13,206    13,813 
Accrued Expenses 6,222    9,321 
Other Creditors 48,585    25,500 
Wages & Salaries Control Account 737   
Directors' Current Accounts 4,433    25,331 
VAT 58,020    40,329 
138,635    151,096 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 43,333    30,000 
43,333    30,000 

10.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 11,253    11,253 
Charged to Profit & Loss 8,650   
Pension Provisions 4,791    4,494 
24,694    15,747 

11.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class B shares of £1.00 each 100    100 
100    100 

12.

Summary of transactions with parent

The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary of the group.
2