E.C. Products Limited - Filleted accounts

E.C. Products Limited
Registered number:		05933449
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		25,765			26,187

Current assets
Stocks		308,229			293,250
Debtors	4	97,501			107,464
Cash at bank and in hand		71,252			88,815
		476,982			489,529

Creditors: amounts falling due within one year	5	(175,716)			(226,612)

Net current assets			301,266			262,917

Net assets			327,031			289,104

Capital and reserves
Called up share capital			100,000			100,000
Profit and loss account			227,031			189,104

Shareholders' funds			327,031			289,104

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr P K Manaktala
Director
Approved by the board on 24 September 2025

E.C. Products Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of value added tax an discounts. Turnover includes revenue earned from the sales of goods and rendering of services. Turnover from the sales of goods and rendering of services are recognised when received.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant, machinery and equipment			20% reducing balance basis
	Motor vehicles			20% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					16		16


3	Tangible fixed assets
		Leasehold premises		Plant, machinery and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	24,075		29,633		7,300		61,008
	At 31 March 2025	24,075		29,633		7,300		61,008

	Depreciation
	At 1 April 2024	-		27,615		7,206		34,821
	Charge for the year	-		404		18		422
	At 31 March 2025	-		28,019		7,224		35,243

	Net book value
	At 31 March 2025	24,075		1,614		76		25,765
	At 31 March 2024	24,075		2,018		94		26,187


4	Debtors					2025		2024
£							£

	Trade debtors					97,501		107,464

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					131,279		196,993
	Corporation tax					8,851		820
	Other taxes and social security costs					31,786		24,999
	Other creditors and accruals					3,800		3,800
						175,716		226,612








6	Controlling party

	The directors control the company.

7	Other information

	E.C. Products Limited is a private company limited by shares and incorporated in England. Its registered office is:
	17 Leeland Mansions
	Leeland Road
	West Ealing
	London
	W13 9HE