Edward Christopher Watches Limited Accounts






Edward Christopher Watches Limited

	Company No. 15614467
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company during the period under review was .




Director

The Director who served at any time during the period was as follows:

S. Brickell









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. Brickell
Director
31 March 2025

at	31 March 2025
Company No.		15614467	Notes	2025
				£






Current assets
	Stocks		4	123,691


	Cash at bank and in hand			881
				124,572
Creditors: Amount falling due within one year			5	(11,612)
Net current assets				112,960
Total assets less current liabilities				112,960
Creditors: Amounts falling due after more than one year			6	(130,520)



Net liabilities				(17,560)

Capital and reserves
	Called up share capital			1



	Profit and loss account		8	(17,561)

Total equity				(17,560)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 March 2025 and signed on its behalf by:
S. Brickell
Director
31 March 2025

for the period ended 31 March 2025

General information

Edward Christopher Watches Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15614467

Its registered office is:

85 Great Portland Street

London

W1W 7LT

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The accounts have been prepared on the going concern basis on the understanding the shareholder and creditors continue to support the company.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	0

4	Stocks
			2025
			£


		Finished goods	123,691
			123,691

5	Creditors:
		amounts falling due within one year
			2025
			£




		Trade creditors	82


		Loans from directors	11,030

		Accruals and deferred income	500
			11,612

6	Creditors:
		amounts falling due after more than one year
			2025
			£





		Amounts owed to group undertakings	130,520


			130,520

Share Capital

1 Ordinary shares of £1 each, allocated, called up and fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

During the year, the company received goods and services provided by, or paid by, Lamarnier Group Limited, a company which is wholly owned Sean Brickell who is also the sole director. As at 31 March 2025, the company owed Lamarnier Group Ltd £130,519