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REGISTERED NUMBER: 10515111 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Ecoratio Limited

Ecoratio Limited (Registered number: 10515111)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Ecoratio Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: M Hollenbenders





REGISTERED OFFICE: Regus House Herald Way
Pegasus Business Park
Castle Donington
Derby
DE74 2TZ





REGISTERED NUMBER: 10515111 (England and Wales)





ACCOUNTANTS: Jeffrey Crawford & Co
Chartered Accountants
25 Castle Terrace
Edinburgh
EH1 2ER

Ecoratio Limited (Registered number: 10515111)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,754 4,186

CURRENT ASSETS
Stocks 90,667 123,140
Debtors 5 97,377 98,757
Cash at bank 69,630 108,508
257,674 330,405
CREDITORS
Amounts falling due within one year 6 232,256 269,428
NET CURRENT ASSETS 25,418 60,977
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,172

65,163

PROVISIONS FOR LIABILITIES - 795
NET ASSETS 27,172 64,368

CAPITAL AND RESERVES
Called up share capital 25,000 25,000
Retained earnings 2,172 39,368
27,172 64,368

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 April 2025 and were signed by:



M Hollenbenders - Director


Ecoratio Limited (Registered number: 10515111)

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

1. STATUTORY INFORMATION

Ecoratio 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.

Going concern
The financial statements have been prepared on the going concern basis. Even though there has been a loss this year measures have been taken in 2025 and so expect to see a return to profits in the foreseeable future.

There will be continued support from the parent company and therefore the directors consider that it is appropriate to prepare the accounts on the going concern basis.

Turnover
Turnover represents the value, net of value added tax and discounts, of amounts invoiced during the year in respect of goods and services provided to customers and is recognised when goods are delivered.

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.

Plant and machinery etc1-5 years

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value. Annual stocktakes are carried out at the balance sheet date to update the electronic stock records maintained and identify and provide for obsolete and slow moving items.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, directors loan and bank loan.

Trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.


Ecoratio Limited (Registered number: 10515111)

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

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 55,559
Additions 368
Disposals (38,313 )
At 31 December 2024 17,614
DEPRECIATION
At 1 January 2024 51,373
Charge for year 2,800
Eliminated on disposal (38,313 )
At 31 December 2024 15,860
NET BOOK VALUE
At 31 December 2024 1,754
At 31 December 2023 4,186

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 84,620 88,146
Other debtors 12,757 10,611
97,377 98,757

Ecoratio Limited (Registered number: 10515111)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,802 2,462
Amounts owed to group undertakings 161,625 213,060
Taxation and social security 18,292 27,972
Other creditors 49,537 25,934
232,256 269,428

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 7,188 7,183
Between one and five years 1,797 8,980
8,985 16,163

8. RELATED PARTY DISCLOSURES

The parent undertaking of the smallest group in which the results of the company are consolidated is Ecoratio Productie BV, a company registered in Netherlands with its registered address at Beatrixhaven 27, 4251 NK, Werkendam, Netherlands.