Company registration number 03554374 (England and Wales)
Eta-Com UK Preedcrete Limited
Audited Financial Statements
For the year ended
31 March 2025
Pages for filing with registrar
Eta-Com UK Preedcrete Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
Eta-Com UK Preedcrete Limited
Statement Of Financial Position
As at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
6
8,597
9,932
Current assets
Debtors
7
946,117
595,521
Cash at bank and in hand
43,033
17,636
989,150
613,157
Creditors: amounts falling due within one year
8
(583,183)
(124,567)
Net current assets
405,967
488,590
Net assets
414,564
498,522
Capital and reserves
Called up share capital
8,500
8,500
Capital redemption reserve
1,500
1,500
Profit and loss reserves
404,564
488,522
Total equity
414,564
498,522

The notes on pages 2 to 6 form part of these financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 September 2025 and are signed on its behalf by:
A. Khanna
Director
Company registration number 03554374 (England and Wales)
Eta-Com UK Preedcrete Limited
Notes To The Financial Statements
For the year ended 31 March 2025
- 2 -
1
General information

Eta-Com UK Preedcrete Limited is a private company limited by shares incorporated in England and Wales. The registered office is Dixcart House, Addlestone Road, Bourne Business Park, Addlestone, Surrey, KT15 2LE.

2
Accounting policies
2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

2.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
33% straight line
Eta-Com UK Preedcrete Limited
Notes To The Financial Statements (Continued)
For the year ended 31 March 2025
2
Accounting policies
(Continued)
- 3 -
2.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% straight line
Fixtures and fittings
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

2.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

2.9
Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

2.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Eta-Com UK Preedcrete Limited
Notes To The Financial Statements (Continued)
For the year ended 31 March 2025
2
Accounting policies
(Continued)
- 4 -
2.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3
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 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

4
Employees

The average monthly number of persons (excluding directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
5
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 1 April 2024
40,000
1,178
41,178
Disposals
(40,000)
(1,178)
(41,178)
At 31 March 2025
-
0
-
0
-
0
Amortisation and impairment
At 1 April 2024
40,000
1,178
41,178
Disposals
(40,000)
(1,178)
(41,178)
At 31 March 2025
-
0
-
0
-
0
Carrying amount
At 31 March 2025
-
0
-
0
-
0
At 31 March 2024
-
0
-
0
-
0
Eta-Com UK Preedcrete Limited
Notes To The Financial Statements (Continued)
For the year ended 31 March 2025
- 5 -
6
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2024
13,151
18,868
32,019
Disposals
-
0
(2,795)
(2,795)
At 31 March 2025
13,151
16,073
29,224
Depreciation and impairment
At 1 April 2024
3,266
18,821
22,087
Depreciation charged in the year
1,297
38
1,335
Eliminated in respect of disposals
-
0
(2,795)
(2,795)
At 31 March 2025
4,563
16,064
20,627
Carrying amount
At 31 March 2025
8,588
9
8,597
At 31 March 2024
9,885
47
9,932
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
411,193
148,631
Amounts owed by group undertakings
533,797
442,150
Prepayments and accrued income
1,127
4,740
946,117
595,521
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
16,116
19,611
Amounts owed to group undertakings
5,391
-
0
Taxation and social security
4,217
24,717
Deferred income
540,287
64,881
Other creditors
514
514
Accruals and deferred income
16,658
14,844
583,183
124,567
Eta-Com UK Preedcrete Limited
Notes To The Financial Statements (Continued)
For the year ended 31 March 2025
- 6 -
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Julia Wigram FCA
Statutory Auditor:
Dixcart Audit LLP
Date of audit report:
12 September 2025
10
Parent company

The parent company is Trimaster International BV, incorporated in Netherlands. Trimaster Private Ltd is the parent of the smallest group for which consolidated accounts including Eta-Com UK Preedcrete Limited are drawn up, and c opies of these accounts can be obtained from its registered office at Maasweg 8 b, 3144 DA, Maassluis, Netherlands.

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