Company No: 10964622 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Helen Ann Cameron
	Jonathan Mark Greenwood
	Ian David Walker

REGISTERED OFFICE	Appletree House The Lane
	Gate Helmsley
	York
	YO41 1JT
	United Kingdom

COMPANY NUMBER

10964622 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Current assets
Debtors	3	3,769		4,227
Cash at bank and in hand	4	15,025		12,547
		18,794		16,774
Creditors: amounts falling due within one year	5	( 61,224)		( 54,453)
Net current liabilities		(42,430)		(37,679)
Total assets less current liabilities		(42,430)		(37,679)
Creditors: amounts falling due after more than one year	6	( 30,488)		( 40,192)
Net liabilities		( 72,918)		( 77,871)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 73,018 )		( 77,971 )
Total shareholders' deficit		( 72,918)		( 77,871)

For the financial year ending 31 March 2025 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ecups Limited (registered number: 10964622) were approved and authorised for issue by the Board of Directors on 03 September 2025. They were signed on its behalf by:

Helen Ann Cameron Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ecups Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Appletree House The Lane, Gate Helmsley, York, YO41 1JT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Debtors

	2025		2024
	£		£
Trade debtors	2,922		0
Amounts owed by Group undertakings	524		524
Corporation tax	323		985
Other debtors	0		2,718
	3,769		4,227

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	15,025		12,547

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	6,784		0
Trade creditors	0		1,250
Other taxation and social security	483		( 2,842)
Other creditors	53,957		56,045
	61,224		54,453

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	30,488		20,177
Other creditors	0		20,015
	30,488		40,192

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 0.01 each	100		100