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REGISTERED NUMBER: 12890993 (England and Wales)


















REPORT OF THE DIRECTORS AND

UNAUDITED

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

EKAL HOLDINGS LIMITED

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)






CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Report of the Directors 2

Consolidated Income Statement 3

Consolidated Balance Sheet 4

Company Balance Sheet 6

Notes to the Consolidated Financial Statements 8


EKAL HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R B Hall
M J Hesketh
K W Richardson





SECRETARY: M J Hesketh





REGISTERED OFFICE: 207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL





REGISTERED NUMBER: 12890993 (England and Wales)





ACCOUNTANTS: Walker Begley Limited
Chartered Accountants
207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The directors present their report with the financial statements of the company and the group for the year ended 30 September 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2023 to the date of this report.

R B Hall
M J Hesketh
K W Richardson

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





M J Hesketh - Director


15 May 2025

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

CONSOLIDATED
INCOME STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

30/9/24 30/9/23
Notes £    £    £   

TURNOVER 3,310,180 2,689,783

Cost of sales 2,997,115 2,101,609
GROSS PROFIT 313,065 588,174

Administrative expenses 268,120 261,205
OPERATING PROFIT 4 44,945 326,969

Income from other participating interests 96,294 23,514
Interest receivable and similar income 1,873 194
98,167 23,708
PROFIT BEFORE TAXATION 143,112 350,677

Tax on profit 5 10,368 72,575
PROFIT FOR THE FINANCIAL YEAR 132,744 278,102

Profit attributable to:
Owners of the parent 132,744 278,102

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

CONSOLIDATED BALANCE SHEET
30 SEPTEMBER 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 7 6,789 7,302
Investments 8
Interest in joint venture
Share of gross assets 157,727 47,071
Share of gross liabilities (42,869 ) (23,507 )
121,647 30,866

CURRENT ASSETS
Debtors 9 453,704 542,098
Cash at bank 521,605 268,987
975,309 811,085
CREDITORS
Amounts falling due within one year 10 575,798 402,237
NET CURRENT ASSETS 399,511 408,848
TOTAL ASSETS LESS CURRENT
LIABILITIES

521,158

439,714

PROVISIONS FOR LIABILITIES 1,525 1,825
NET ASSETS 519,633 437,889

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 519,533 437,789
SHAREHOLDERS' FUNDS 519,633 437,889

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a) ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

CONSOLIDATED BALANCE SHEET - continued
30 SEPTEMBER 2024


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:





M J Hesketh - Director


EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

COMPANY BALANCE SHEET
30 SEPTEMBER 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 7 - -
Investments 8 150 150
150 150

CURRENT ASSETS
Cash at bank 205,786 149,950

CREDITORS
Amounts falling due within one year 10 836 -
NET CURRENT ASSETS 204,950 149,950
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,100

150,100

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 205,000 150,000
SHAREHOLDERS' FUNDS 205,100 150,100

Company's profit for the financial year 106,000 190,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

COMPANY BALANCE SHEET - continued
30 SEPTEMBER 2024


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:





M J Hesketh - Director


EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Ekal Holdings 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 General 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.

Joint ventures
Interests in joint ventures are accounted for using the equity method.

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.
Plant and machinery etc - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group'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 - 8 ) .

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS - continued

The average number of employees by undertakings that were proportionately consolidated during the year was 8 (2023 - 8 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

30/9/24 30/9/23
£    £   
Depreciation - owned assets 3,799 2,434

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
30/9/24 30/9/23
£    £   
Current tax:
UK corporation tax 10,668 71,346

Deferred tax (300 ) 1,229
Tax on profit 10,368 72,575

6. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. TANGIBLE FIXED ASSETS

Group
Computer
equipment
£   
COST
At 1 October 2023 10,492
Additions 3,521
Disposals (402 )
At 30 September 2024 13,611
DEPRECIATION
At 1 October 2023 3,190
Charge for year 3,799
Eliminated on disposal (167 )
At 30 September 2024 6,822
NET BOOK VALUE
At 30 September 2024 6,789
At 30 September 2023 7,302

8. FIXED ASSET INVESTMENTS

Group
Interest
in joint
venture
£   
COST
At 1 October 2023 23,564
Additions 91,294
At 30 September 2024 114,858
NET BOOK VALUE
At 30 September 2024 114,858
At 30 September 2023 23,564

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. FIXED ASSET INVESTMENTS - continued

Company
Shares in Interest
group in joint
undertakings venture Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 100 50 150
NET BOOK VALUE
At 30 September 2024 100 50 150
At 30 September 2023 100 50 150


9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group
30/9/24 30/9/23
£    £   
Trade debtors 451,997 526,800
Amounts owed by participating interests 40 -
Prepayments 1,667 15,298
453,704 542,098

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Trade creditors 533,412 271,416 - -
Amounts owed to group undertakings - - 836 -
Tax 10,668 71,346 - -
Pensions payable 2,378 1,709 - -
Social security and other taxes 13,776 12,743 - -
VAT 3,539 37,563 - -
Accruals and deferred income 12,025 7,460 - -
575,798 402,237 836 -

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/24 30/9/23
value: £    £   
100 Ordinary 1 100 100

EKAL HOLDINGS LIMITED (REGISTERED NUMBER: 12890993)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

12. RESERVES

Group
Retained
earnings
£   

At 1 October 2023 437,789
Profit for the year 132,744
Dividends (51,000 )
At 30 September 2024 519,533

Company
Retained
earnings
£   

At 1 October 2023 150,000
Profit for the year 106,000
Dividends (51,000 )
At 30 September 2024 205,000


13. ULTIMATE CONTROLLING PARTY

The company is under the joint control of the three directors.