REGISTERED NUMBER: 07757485 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2024

for

ECHM & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S V Van Rooyen

SECRETARY:

J M Van Rooyen

REGISTERED OFFICE:

Suite 488 19-21 Crawford Street

Mayfair

London

W1H 1PJ

REGISTERED NUMBER:

07757485 (England and Wales)

ACCOUNTANTS:

All Rohit Accounting Ltd

115 Northumberland Road

North Harrow

Middlesex

HA2 7RB

FIXED ASSETS

Tangible assets

4

77,295

98,690

CURRENT ASSETS

Debtors

5

422,853

230,346

Cash at bank

116,988

32,972

539,841

263,318

CREDITORS

Amounts falling due within one year

6

446,923

177,466

NET CURRENT ASSETS

92,918

85,852

TOTAL ASSETS LESS CURRENT LIABILITIES

170,213

184,542

CREDITORS

Amounts falling due after more than one year

7

44,475

83,892

NET ASSETS

125,738

100,650

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

125,737

100,649

SHAREHOLDERS' FUNDS

125,738

100,650

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

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

The director acknowledges her 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 3 April 2025 and were signed by:

Mrs S V Van Rooyen - Director

1.	STATUTORY INFORMATION

Echm & Co 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.

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

Turnover 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 life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2023

and 31 August 2024

7,205

244,084

9,239

260,528

DEPRECIATION

At 1 September 2023

6,763

148,607

6,468

161,838

Charge for year

203

19,378

1,814

21,395

At 31 August 2024

6,966

167,985

8,282

183,233

NET BOOK VALUE

At 31 August 2024

239

76,099

957

77,295

At 31 August 2023

442

95,477

2,771

98,690

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2023

and 31 August 2024

154,609

DEPRECIATION

At 1 September 2023

136,616

Charge for year

11,384

At 31 August 2024

148,000

NET BOOK VALUE

At 31 August 2024

6,609

At 31 August 2023

17,993

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

362,564

159,378

Amounts receivable in respect of finance leases

-

10,123

Other debtors

60,289

60,845

422,853

230,346

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

9,109

9,546

Trade creditors

7,485

107,355

Taxation and social security

117,650

58,548

Other creditors

312,679

2,017

446,923

177,466

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

9,109

19,093

Hire purchase contracts (see note 8)

35,366

64,799

44,475

83,892

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024

2023

£

£

Net obligations repayable:

Between one and five years

35,366

64,799

9.	DEFERRED TAX

£

Balance at 1 September 2023

(60,845

)

Charge to Income Statement during year

556

Balance at 31 August 2024

(60,289

)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S V Van Rooyen.