REGISTERED NUMBER: 13717303 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2024

for

ECO-SHAPER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Carr

REGISTERED OFFICE:

86-90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

13717303 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

800

563

Investments

5

2

2

802

565

CURRENT ASSETS

Debtors

6

282,682

275,763

Cash at bank

12,549

7,514

295,231

283,277

CREDITORS

Amounts falling due within one year

7

(163,149

)

(116,390

)

NET CURRENT ASSETS

132,082

166,887

TOTAL ASSETS LESS CURRENT LIABILITIES

132,884

167,452

CAPITAL AND RESERVES

Called up share capital

8

60

59

Share premium

331,643

279,577

Retained earnings

(198,819

)

(112,184

)

SHAREHOLDERS' FUNDS

132,884

167,452

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 9 December 2025 and were signed by:

T Carr - Director

1.	STATUTORY INFORMATION

Eco-Shaper Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Government grants are recognised in the income statement on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

Computer equipment - 3 years on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability on the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

Exemption from preparing group accounts

The company is the parent company of a small group. The directors have taken advantage of the exemption in section 399 of the Companies Act 2006 from the requirement to prepare group accounts, as the group is small.

Accordingly, these financial statements present information about the company as an individual entity and do not contain consolidated financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2023

657

Additions

513

At 30 November 2024

1,170

DEPRECIATION

At 1 December 2023

94

Charge for year

276

At 30 November 2024

370

NET BOOK VALUE

At 30 November 2024

800

At 30 November 2023

563

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2023

and 30 November 2024

2

NET BOOK VALUE

At 30 November 2024

2

At 30 November 2023

2

The company holds 100% of the issued ordinary share capital of its wholly-owned subsidiary, Goalshaper Innovation Limited. The registered address of the subsidiary is 86-90 Paul Street, London, England, EC2A 4NE.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

as restated

£

£

Amounts owed by group undertakings

266,083

258,483

Other debtors

16,599

17,280

282,682

275,763

Amounts owed from group undertakings are unsecured, interest free and are repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

as restated

£

£

Trade creditors

-

1,729

Amounts owed to participating interests

46,528

47,743

Taxation and social security

104,196

29,080

Other creditors

12,425

37,838

163,149

116,390

Amounts owed to participating interests are unsecured, interest free and are repayable on demand.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

as restated

£

£

5,893

Ordinary

0.01

59

58

98

Ordinary B

0.01

1

1

60

59

63 Ordinary shares of 0.01 each were allotted as fully paid at a premium of 826.44 per share during the year.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

2024

2023

as restated

£

£

T Carr

Balance outstanding at start of year

17,280

5,827

Amounts advanced

1,412

13,701

Amounts repaid

(3,450

)

(2,248

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,242

17,280

The director's loan account is unsecured, bears interest of 2.25% - HMRC's beneficial loan arrangement interest rate - and is repayable on demand. The amount outstanding at year end was £15,242 with a maximum balance during the period of £17,454.

10.	ULTIMATE CONTROLLING PARTY

The Company's ultimate controlling party is Tracey Carr.

11.	RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption in paragraph 33.1A of FRS 102 not to disclose transactions with wholly owned subsidiaries of the group, namely Goalshaper Innovation Limited. As the company is a 100% owned subsidiary, transactions with the group undertaking have not been disclosed.

During the year, the company entered into transactions with Eco-Shaper Ltd, Ireland, a company under the common control of the Company's director, Tracey Carr. The balance owed to Eco-Shaper Ltd, Ireland, at year end is £46,528 (2023: £47,743).