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REGISTERED NUMBER: SC486611 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

ECRL Limited

ECRL Limited (Registered number: SC486611)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

ECRL Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Andrew Leitch





SECRETARY: Mrs Jennifer Leitch





REGISTERED OFFICE: 2385 Dumbarton Road
Glasgow
G14 0NT





REGISTERED NUMBER: SC486611 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

ECRL Limited (Registered number: SC486611)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 17,500
Tangible assets 5 107,822 75,385
107,822 92,885

CURRENT ASSETS
Stock 5,600 5,400
Debtors 6 72,801 60,402
Cash at bank 91,285 128,858
169,686 194,660
CREDITORS
Amounts falling due within one year 7 132,459 128,097
NET CURRENT ASSETS 37,227 66,563
TOTAL ASSETS LESS CURRENT
LIABILITIES

145,049

159,448

CREDITORS
Amounts falling due after more than one
year

8

(35,250

)

(51,635

)

PROVISIONS FOR LIABILITIES 10 (20,418 ) (11,656 )
NET ASSETS 89,381 96,157

ECRL Limited (Registered number: SC486611)

Balance Sheet - continued
30 November 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 89,281 96,057
SHAREHOLDERS' FUNDS 89,381 96,157

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2025 and were signed by:





Andrew Leitch - Director


ECRL Limited (Registered number: SC486611)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

ECRL Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 5% on cost
Fittings and equipment - 20% on reducing balance

Stocks
Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

ECRL Limited (Registered number: SC486611)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued

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 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.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 175,000
AMORTISATION
At 1 December 2023 157,500
Amortisation for year 17,500
At 30 November 2024 175,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 17,500

ECRL Limited (Registered number: SC486611)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. TANGIBLE FIXED ASSETS
Fittings
Long and Motor Computer
leasehold equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 52,287 88,058 36,400 7,176 183,921
Additions - 16,577 40,809 - 57,386
At 30 November 2024 52,287 104,635 77,209 7,176 241,307
DEPRECIATION
At 1 December 2023 23,525 74,048 7,280 3,683 108,536
Charge for year 2,614 6,116 13,986 2,233 24,949
At 30 November 2024 26,139 80,164 21,266 5,916 133,485
NET BOOK VALUE
At 30 November 2024 26,148 24,471 55,943 1,260 107,822
At 30 November 2023 28,762 14,010 29,120 3,493 75,385

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 70,598 58,554
Other debtors 2,203 1,848
72,801 60,402

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,248 20,277
Trade creditors 36,252 29,879
Taxation and social security 14,295 16,607
Other creditors 61,664 61,334
132,459 128,097

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 35,250 51,635

ECRL Limited (Registered number: SC486611)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 55,498 71,912

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 20,418 11,656

Deferred
tax
£   
Balance at 1 December 2023 11,656
Provided during year 8,762
Balance at 30 November 2024 20,418

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs Andrew Leitch.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
ECRL Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ECRL Limited for the year ended 30 November 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of ECRL Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ECRL Limited and state those matters that we have agreed to state to the director of ECRL Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that ECRL Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ECRL Limited. You consider that ECRL Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ECRL Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG


16 July 2025