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# ECD DIRECT LIMITED

## Company Registration Number:
04906817 (England and Wales)

## Unaudited abridged accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 01 April 2024

## End date: 31 March 2025

# ECD DIRECT LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Notes |

# ECD DIRECT LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 2,369 | 3,158
Total fixed assets: |  | 2,369 | 3,158
Current assets
Stocks: |  | 896 | 686
Debtors: |  | 26,761 | 42,647
Cash at bank and in hand: |  | 472,131 | 475,268
Total current assets: |  | 499,788 | 518,601
Creditors: amounts falling due within one year: | 4 | (54,643) | (80,547)
Net current assets (liabilities): |  | 445,145 | 438,054
Total assets less current liabilities: |  | 447,514 | 441,212
Provision for liabilities: |  | (450) | (600)
Total net assets (liabilities): |  | 447,064 | 440,612
Capital and reserves
Called up share capital: |  | 2 | 2
Profit and loss account: |  | 447,062 | 440,610
Shareholders funds: |  | 447,064 | 440,612

The notes form part of these financial statements

# ECD DIRECT LIMITED

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 09 October 2025
and signed on behalf of the board by:

Name: B L Edwards
Status: Director

The notes form part of these financial statements

# ECD DIRECT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

## Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - - 25% on reducing balance

## Other accounting policies

Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

# ECD DIRECT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# ECD DIRECT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 April 2024 | 28,195
At 31 March 2025 | 28,195
Depreciation |
At 01 April 2024 | 25,037
Charge for year | 789
At 31 March 2025 | 25,826
Net book value |
At 31 March 2025 | 2,369
At 31 March 2024 | 3,158

# ECD DIRECT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Creditors: amounts falling due within one year note

Trade creditors 2025 £36,738 2024 £60,617 Tax 2025 £10,975 2024 £10,321 Social security and other taxes 2025 £1,542 2024 £1,867 VAT 2025 £0 2024 £1,430 Bank business card 2025 £704 2024 £0 American Express charge card 2025 £345 2024 £2,274 Pension contributions 2025 £247 2024 £247 Directors' current accounts 2025 £342 2024 £41 Accrued expenses 2025 £3,750 2024 £3,750 Totals 2025 £54,643 2024 £80,547