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REGISTERED NUMBER: 09154709 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ECO HYGIENE CARE LTD

ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

ECO HYGIENE CARE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: R W Boath
Ms F Lucraft





REGISTERED OFFICE: 31 Ravenswood Road
Bristol
BS6 6BW





REGISTERED NUMBER: 09154709 (England and Wales)





ACCOUNTANTS: PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL

ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 48,038 35,338
Tangible assets 5 7,217 3,036
55,255 38,374

CURRENT ASSETS
Stocks 485,122 306,112
Debtors 6 189,665 384,616
Cash at bank 154,774 318,065
829,561 1,008,793
CREDITORS
Amounts falling due within one year
(including convertible debt)

7

379,523

362,756
NET CURRENT ASSETS 450,038 646,037
TOTAL ASSETS LESS CURRENT
LIABILITIES

505,293

684,411

CREDITORS
Amounts falling due after more than one
year

8

(247,956

)

(304,271

)

PROVISIONS FOR LIABILITIES (598 ) (759 )
NET ASSETS 256,739 379,381

ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

BALANCE SHEET - continued
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Share premium 1,041,612 1,041,612
Retained earnings (784,875 ) (662,233 )
SHAREHOLDERS' FUNDS 256,739 379,381

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 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.

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 Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:





Ms F Lucraft - Director


ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Eco Hygiene Care Ltd 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.

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.

Intangible are being amortised evenly over their estimated useful life of five years.

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 - 20% on cost
Computer equipment - 33% on cost

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

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.


ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The directors have confirmed that they will continue to give financial support to the company until such time as its position improves. In addition the directors have confirmed that they will not recall their loans within 12 months. The directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 11 ) .

ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. INTANGIBLE FIXED ASSETS
Intangible
£   
COST
At 1 January 2024 42,790
Additions 21,000
At 31 December 2024 63,790
AMORTISATION
At 1 January 2024 7,452
Amortisation for year 8,300
At 31 December 2024 15,752
NET BOOK VALUE
At 31 December 2024 48,038
At 31 December 2023 35,338

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2024 634 6,961 7,595
Additions 6,399 525 6,924
At 31 December 2024 7,033 7,486 14,519
DEPRECIATION
At 1 January 2024 634 3,925 4,559
Charge for year 1,575 1,168 2,743
At 31 December 2024 2,209 5,093 7,302
NET BOOK VALUE
At 31 December 2024 4,824 2,393 7,217
At 31 December 2023 - 3,036 3,036

ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 63,546 71,585
Other debtors 295 83,063
VAT 19,906 18,946
Prepayments 105,918 211,022
189,665 384,616

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 149,378 126,805
Trade creditors 41,038 29,465
Convertible Loan 150,000 150,000
Social security and other taxes 2,058 1,483
Accruals and deferred income 37,049 55,003
379,523 362,756

The convertible loan notes are accruing interest at a rate of 6% per annum. They will automatically convert in to new shares in the company when the next round of fundraising for the company takes place. It is currently anticipated that this fundraising will complete in the second quatre of 2025.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans - 2-5 years 156,448 213,075
Directors loan 91,508 91,196
247,956 304,271

Included in creditors due within one year and creditors falling due after more than one year are bank loans totalling £214,283 which are secured by a fixed charge over the assets of the company.

ECO HYGIENE CARE LTD (REGISTERED NUMBER: 09154709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


9. RELATED PARTY DISCLOSURES

Included within creditors is a director's loan account in the sum of £91,508 ( December 2023 - £91,196)
due to the director, F Lucraft. The balance is unsecured, interest free and carries no fixed date of
repayment

Included within creditors is a convertible loan amounting to £75,000 due to the director R Boath. The
balance is unsecured and interest is accruing at 6% per annum on the balance outstanding.

10. ULTIMATE CONTROLLING PARTY

The company is under control of its directors.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ECO HYGIENE CARE LTD


The following reproduces the text of the report prepared for the directors 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 Directors 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 Eco Hygiene Care Ltd for the year ended 31 December 2024 which comprise the Income Statement, 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Eco Hygiene Care Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eco Hygiene Care Ltd and state those matters that we have agreed to state to the Board of Directors of Eco Hygiene Care Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eco Hygiene Care Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eco Hygiene Care Ltd 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 loss of Eco Hygiene Care Ltd. You consider that Eco Hygiene Care Ltd 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 Eco Hygiene Care Ltd. 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.






PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL



CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ECO HYGIENE CARE LTD


24 July 2025