REGISTERED NUMBER: 07809443 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

EZCT Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr H R Bance

Dr A Biswas

Mrs N K Bance

Dr R H Dunphy

Mr M Irshad

Mrs C H Smith

REGISTERED OFFICE:

Airedale Pharmacy The Square

25 The Square

Castleford

WF10 3JJ

REGISTERED NUMBER:

07809443 (England and Wales)

ACCOUNTANTS:

Malcolm Jones & Co LLP

Accountants and Business Advisors

West Hill House

Allerton Hill

Chapel Allerton

Leeds

LS7 3QB

FIXED ASSETS

Intangible assets

4

297,270

334,820

Tangible assets

5

42,974

51,495

340,244

386,315

CURRENT ASSETS

Stocks

60,640

90,641

Debtors

6

276,876

286,877

Cash at bank and in hand

154,217

116,842

491,733

494,360

CREDITORS

Amounts falling due within one year

7

347,716

335,475

NET CURRENT ASSETS

144,017

158,885

TOTAL ASSETS LESS CURRENT LIABILITIES

484,261

545,200

CREDITORS

Amounts falling due after more than one year

8

310,327

344,079

NET ASSETS

173,934

201,121

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

173,634

200,821

SHAREHOLDERS' FUNDS

173,934

201,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

Mr M Irshad - Director

1.	STATUTORY INFORMATION

EZCT Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

375,499

AMORTISATION

At 1 July 2024

40,679

Charge for year

37,550

At 30 June 2025

78,229

NET BOOK VALUE

At 30 June 2025

297,270

At 30 June 2024

334,820

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

39,213

66,037

105,250

Additions

-

1,319

1,319

At 30 June 2025

39,213

67,356

106,569

DEPRECIATION

At 1 July 2024

7,842

45,913

53,755

Charge for year

3,921

5,919

9,840

At 30 June 2025

11,763

51,832

63,595

NET BOOK VALUE

At 30 June 2025

27,450

15,524

42,974

At 30 June 2024

31,371

20,124

51,495

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

239,223

247,691

Other debtors

37,653

39,186

276,876

286,877

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

33,257

30,925

Trade creditors

161,933

177,114

Taxation and social security

56,180

40,968

Other creditors

96,346

86,468

347,716

335,475

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

310,327

344,079

Amounts falling due in more than five years:

Repayable by instalments

Bank loans due > 5 years

149,760

195,291