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ETCH & BOND LIMITED

Registered Number
14509010
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

ETCH & BOND LIMITED
Company Information
for the period from 1 December 2023 to 31 March 2025

Director

SALMAN, Muhammad

Registered Address

18 Pastures Way
Northampton
NN5 4HH

Registered Number

14509010 (England and Wales)
ETCH & BOND LIMITED
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

30 Nov 2023

£

£

£

£

Fixed assets
Tangible assets31,182-
1,182-
Current assets
Debtors56,5371,814
Cash at bank and on hand19,3146,241
25,8518,055
Creditors amounts falling due within one year6(12,290)(7,320)
Net current assets (liabilities)13,561735
Total assets less current liabilities14,743735
Creditors amounts falling due after one year7(1,306)-
Provisions for liabilities8(225)-
Net assets13,212735
Capital and reserves
Called up share capital100100
Profit and loss account13,112635
Shareholders' funds13,212735
The financial statements were approved and authorised for issue by the Director on 25 July 2025, and are signed on its behalf by:
SALMAN, Muhammad
Director
Registered Company No. 14509010
ETCH & BOND LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. the company changed its registered office address from 88 William Mundy Way Dartford Kent DA1 5WW United Kingdom to the new registered office which is: 18 Pastures Way Northampton NN5 4HH This change was filed with Companies House and became effective on 16 April 2025
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling GBP and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20252023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions1,4451,445
At 31 March 251,4451,445
Depreciation and impairment
Charge for year263263
At 31 March 25263263
Net book value
At 31 March 251,1821,182
At 30 November 23--
4.Impairment of tangible fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
5.Debtors: amounts due within one year

2025

2023

££
Other debtors1,1871,814
Prepayments and accrued income5,350-
Total6,5371,814
6.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables963-
Taxation and social security8,3726,600
Other creditors2,955720
Total12,2907,320
At the balance sheet date, other creditors comprised the following: Accruals: £540.00 PAYE Payable : £138.00 (Paid in the month of April 25) Liability less than 1 year (Loans) : 1,277.40
7.Creditors: amounts due after one year

2025

2023

££
Bank borrowings and overdrafts1,306-
Total1,306-
At the balance sheet date, creditors falling due after one year and comprised of Bank loan and Borrowing is £1,305.83
8.Provisions for liabilities

2025

2023

££
Net deferred tax liability (asset)225-
Total225-
9.Share capital
As at 31 March 2025, the company had issued 100 ordinary shares of £1 each, all paid. There has been no change in the share capital since the previous year ended 30 November 2023.
10.Change in reporting period and impact on comparability
As the current accounting period is the period ended 31 March 2025 and the previous year was the year ended 30 November 2023, the monetary amounts for these periods are not comparable.