Eco Control Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06446234

Eco Control Solutions Limited

Filleted unaudited financial statements

31 December 2024

Eco Control Solutions Limited

Statement of financial position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Intangible assets	5	600	1,200
Tangible assets	6	161,095	150,742
		---------	---------
		161,695	151,942

Current assets

Stocks		–	700
Debtors	7	142,794	71,837
Cash at bank and in hand		171,807	252,321
		---------	---------
		314,601	324,858

Creditors: amounts falling due within one year	8	130,309		77,393
		---------		---------
Net current assets			184,292		247,465
			---------		---------
Total assets less current liabilities			345,987		399,407

Provisions

Taxation including deferred tax	9	2,382		630
Other provisions	9	222,944		249,998
		---------		---------
			225,326		250,628
			---------		---------
Net assets			120,661		148,779
			---------		---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	120,659	148,777
	---------	---------
Shareholders funds	120,661	148,779
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Eco Control Solutions Limited

Statement of financial position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 19 September 2025 , and are signed on behalf of the board by:

Mr M Hawks

Director

Company registration number: 06446234

Eco Control Solutions Limited

Notes to the financial statements

Year ended 31st December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Titan House, Wakefield Road, Hemsworth, Pontefract, West Yorkshire, WF9 4AB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

Deferred tax is recognised in respect of material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Bespoke software	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% straight line
Fixtures, fittings and equipment	-	20% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at cost. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 the transaction price. Other financial instruments are initially recognised at fair value and are subsequently measured at fair value, with any changes recognised in profit or loss. The company holds the following financial assets and liabilities: Cash Short-term trade and other debtors and creditors Cash in the balance sheet comprises cash at banks and in hand and short-term deposits with an original maturity date of three months or less. These balances are recorded at transaction price. 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 statement of income before operating profit. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2023: 11 ).

5. Intangible assets

	Bespoke software
	£
Cost
At 1st January 2024 and 31st December 2024	6,000
	--------
Amortisation
At 1st January 2024	4,800
Charge for the year	600
	--------
At 31st December 2024	5,400
	--------
Carrying amount
At 31st December 2024	600
	--------
At 31st December 2023	1,200
	--------

6. Tangible assets

	Leasehold improvements	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1st January 2024	57,648	39,252	179,051	275,951
Additions	–	1,934	57,051	58,985
	--------	--------	---------	---------
At 31st December 2024	57,648	41,186	236,102	334,936
	--------	--------	---------	---------
Depreciation
At 1st January 2024	22,734	24,372	78,103	125,209
Charge for the year	5,765	3,366	39,501	48,632
	--------	--------	---------	---------
At 31st December 2024	28,499	27,738	117,604	173,841
	--------	--------	---------	---------
Carrying amount
At 31st December 2024	29,149	13,448	118,498	161,095
	--------	--------	---------	---------
At 31st December 2023	34,914	14,880	100,948	150,742
	--------	--------	---------	---------

7. Debtors

	2024	2023
	£	£
Trade debtors	82,783	55,595
Other debtors	60,011	16,242
	---------	--------
	142,794	71,837
	---------	--------

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	2,901	–
Trade creditors	1,100	1,793
Corporation tax	37,102	3,593
Social security and other taxes	73,608	57,375
Other creditors	15,598	14,632
	---------	--------
	130,309	77,393
	---------	--------

9. Provisions

	Warranties	Deferred tax	Total
	£	£	£
At 1st January 2024	249,998	630	250,628
Additions	13,096	1,752	14,848
Charge against provision	( 40,150)	–	( 40,150)
	---------	--------	---------
At 31st December 2024	222,944	2,382	225,326
	---------	--------	---------

10. Directors' advances, credits and guarantees

During September 2024, a Director's loan account became overdrawn by £50,000. Interest at HMRC's official rate was charged on the loan. The overdrawn balance as of 31st December 2024 was £50,376. £50,000 was repaid in February 2025 and the loan was settled in full on 8th September 2025.

11. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1a.