Registered number
14399083
Ecra Limited
Filleted Accounts
31 October 2024
Ecra Limited
Registered number: 14399083
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 28,628 37,283
Current assets
Investments held as current assets 4 70,000 6,000
Cash at bank and in hand 19,408 45,799
89,408 51,799
Creditors: amounts falling due within one year 5 (34,531) (20,280)
Net current assets 54,877 31,519
Total assets less current liabilities 83,505 68,802
Creditors: amounts falling due after more than one year 6 (29,248) (33,470)
Net assets 54,257 35,332
Capital and reserves
Called up share capital 100 100
Profit and loss account 54,157 35,232
Shareholders' funds 54,257 35,332
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J A Amin
Director
Approved by the board on 12 June 2025
Ecra Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised according to the date on which the services are provided.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 25% reducing balance
Office equipment 33% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office equipment Motor vehicles Total
£ £ £
Cost
At 1 November 2023 - 49,710 49,710
Additions 999 - 999
At 31 October 2024 999 49,710 50,709
Depreciation
At 1 November 2023 - 12,427 12,427
Charge for the year 333 9,321 9,654
At 31 October 2024 333 21,748 22,081
Net book value
At 31 October 2024 666 27,962 28,628
At 31 October 2023 - 37,283 37,283
4 Investments held as current assets 2024 2023
£ £
Fair value
Unlisted investments 70,000 6,000
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 4,223 4,223
Taxation and social security costs 6,979 501
Other creditors 23,329 15,556
34,531 20,280
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 29,248 33,470
7 Related party transactions
During the year dividends were paid to the shareholding directors of £2,000 (2023: £4,000).

The balance owed to the directors was £20,570 (2023: £14,176) at the year end.
8 Controlling party
The company is wholly controlled by the directors.
9 Other information
Ecra Limited is a private company limited by shares and incorporated in England. Its registered office is:
31 Abbey Road
Grimsby
N E Lincolnshire
DN32 0HQ
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