ECMS Services Ltd Company accounts

COMPANY REGISTRATION NUMBER: 06194579

ECMS Services Ltd

Financial Statements

31 March 2025

ECMS Services Ltd

Financial Statements

Year ended 31 March 2025

Contents	Page

Strategic report	1

Directors' report	4

Independent auditor's report to the members	6

Statement of income and retained earnings	10

Statement of financial position	11

Statement of cash flows	12

Notes to the financial statements	13

ECMS Services Ltd

Strategic Report

Year ended 31 March 2025

Executive Summary

ECMS Services Ltd , a leader in the professional cleaning and maintenance industry, has built a reputation for delivering exceptional services to a diverse client base. This report evaluates the company’s market position, strategic initiatives, financial performance, and future outlook, providing actionable insights to support continued growth and operational excellence.

Introduction

Founded with a commitment to reliability and quality, ECMS Services Ltd offers comprehensive cleaning and maintenance solutions to both residential and commercial sectors. With a focus on sustainability and customer satisfaction, the company has successfully established itself as a trusted partner for its clients.

Market Overview

The cleaning and maintenance industry is experiencing steady growth, driven by increasing demand for professional services in the wake of heightened awareness of hygiene and environmental standards. However, the market faces challenges such as rising labor costs, regulatory pressures, and heightened competition. ECMS Services Ltd’s emphasis on quality, innovation, and adaptability positions it well to capitalize on emerging opportunities.

Business Strategy

ECMS Services Ltd’s strategy is built on three key pillars:

1. Service Excellence: Continuously improving service quality through advanced techniques, eco-friendly products, and rigorous staff training. 2. Operational Efficiency: Leveraging technology to streamline operations, optimize resource allocation, and enhance client satisfaction. 3. Sustainability: Committing to environmentally responsible practices, including waste reduction and energy-efficient solutions.

Financial Performance

The company has demonstrated solid financial performance, reflecting its strong market position and prudent management. Key highlights include:

- Steady revenue growth driven by an expanding client portfolio.

- Robust liquidity and solvency ratios, enabling timely fulfillment of obligations and investment in growth initiatives. - Controlled operational costs through efficient resource management.

Future Outlook

ECMS Services Ltd is poised for sustainable growth, supported by its strategic focus on innovation, client retention, and market expansion. Future initiatives include:

- Expanding service offerings to include specialized cleaning solutions for niche markets such as healthcare and industrial sectors. - Strengthening digital capabilities for better customer engagement and operational transparency. - Investing in staff development to maintain a skilled and motivated workforce.

Conclusion

ECMS Services Ltd is well-positioned to navigate industry challenges and leverage growth opportunities. By adhering to its core values of quality, reliability, and sustainability, the company is set to continue delivering value to its clients and stakeholders while ensuring long-term success.

This report was approved by the board of directors on 15 December 2025 and signed on behalf of the board by:

Mr J Grimsley

Director

Registered office:

Anchor And Hope House South Ash Road

Ash

Sevenoaks

Kent

United Kingdom

TN15 7ER

ECMS Services Ltd

Directors' Report

Year ended 31 March 2025

The directors present their report and the financial statements of the company for the year ended 31 March 2025 .

Directors

The directors who served the company during the year were as follows:

Mr J Grimsley
Mrs K Grimsley

Dividends

Particulars of recommended dividends are detailed in note 11 to the financial statements.

Employment of disabled persons

It is the company policy to give full and fair consideration to applications for suitable employment by disabled persons having regard to their individual aptitudes and abilities.

Employee involvement

During the year, the policy of providing employees with information about the company has been continued through internal media methods in which employees have also been encouraged to present their suggestions and views on the company's performance.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board of directors on 15 December 2025 and signed on behalf of the board by:

Mr J Grimsley

Director

Registered office:

Anchor And Hope House South Ash Road

Ash

Sevenoaks

Kent

United Kingdom

TN15 7ER

ECMS Services Ltd

Independent Auditor's Report to the Members of ECMS Services Ltd

Year ended 31 March 2025

Opinion

We have audited the financial statements of ECMS Services Ltd (the 'company') for the year ended 31 March 2025 which comprise the statement of income and retained earnings, statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations related to company law applicable in England and Wales, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, tax legislation. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries to revenue and management bias in accounting estimates. Audit procedures performed by the engagement team included: -Inspecting correspondence with regulators and tax authorities; -Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; -Evaluating management's controls designed to prevent and detect irregularities; -Identifying and testing journals, in particular journal entries posted with unusual account combinations, postings by unusual users or with unusual descriptions; and -Challenging assumptions and judgements made by management in their critical accounting estimates. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Sunil Phakkey

(Senior Statutory Auditor)

For and on behalf of

Pritchard Fellows & Co Ltd

Chartered certified accountants & statutory auditors

Avery House

8 Avery Hill Road

New Eltham

London

SE9 2BD

16 December 2025

ECMS Services Ltd

Statement of Income and Retained Earnings

Year ended 31 March 2025

		2025	2024
Note		£	£
Turnover	4	13,999,617	12,963,784

Cost of sales	10,857,618	9,469,945
	-------------	-------------
Gross profit	3,141,999	3,493,839

Administrative expenses		2,286,645	1,806,607
		------------	------------
Operating profit	5	855,354	1,687,232

Other interest receivable and similar income	9	38,768	23,852
		------------	------------
Profit before taxation		894,122	1,711,084

Tax on profit	10	224,529	444,252
		---------	------------
Profit for the financial year and total comprehensive income		669,593	1,266,832
		---------	------------

Dividends paid and payable	11	( 102,000)	( 102,000)

Retained earnings at the start of the year	5,565,557	4,400,725
	------------	------------
Retained earnings at the end of the year	6,133,150	5,565,557
	------------	------------

All the activities of the company are from continuing operations.

ECMS Services Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	12	10,019	20,034
Tangible assets	13	171,352	153,429
		---------	---------
		181,371	173,463

Current assets

Stocks	14	9,750	9,922
Debtors	15	6,588,478	4,647,032
Cash at bank and in hand		1,687,787	2,712,552
		------------	------------
		8,286,015	7,369,506

Creditors: amounts falling due within one year	16	2,334,134	1,977,310
		------------	------------
Net current assets		5,951,881	5,392,196
		------------	------------
Total assets less current liabilities		6,133,252	5,565,659
		------------	------------
Net assets		6,133,252	5,565,659
		------------	------------

Capital and reserves

Called up share capital	18	27	27
Capital redemption reserve	19	75	75
Profit and loss account	19	6,133,150	5,565,557
		------------	------------
Shareholders funds		6,133,252	5,565,659
		------------	------------

These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

Mr J Grimsley

Director

Company registration number: 06194579

ECMS Services Ltd

Statement of Cash Flows

Year ended 31 March 2025

	2025	2024
	£	£

Cash flows from operating activities

Profit for the financial year	669,593	1,266,832

Adjustments for:
Depreciation of tangible assets	58,763	55,006
Amortisation of intangible assets	10,015	10,015
Other interest receivable and similar income	( 38,768)	( 23,852)
Loss on disposal of tangible assets	286	10
Tax on profit	224,529	444,252
Accrued expenses	7,282	370

Changes in:
Stocks	172	53,513
Trade and other debtors	( 1,941,446)	( 76,626)
Trade and other creditors	793,795	( 43,103)
	------------	------------
Cash generated from operations	( 215,779)	1,686,417

Interest received	38,768	23,852
Tax paid	( 668,782)	( 224,261)
	---------	------------
Net cash (used in)/from operating activities	( 845,793)	1,486,008
	---------	------------

Cash flows from investing activities

Purchase of tangible assets	( 81,372)	( 16,567)
Proceeds from sale of tangible assets	4,400	–
	---------	------------
Net cash used in investing activities	( 76,972)	( 16,567)
	---------	------------

Cash flows from financing activities

Dividends paid	( 102,000)	( 102,000)
	---------	------------
Net cash used in financing activities	( 102,000)	( 102,000)
	---------	------------

Net (decrease)/increase in cash and cash equivalents	( 1,024,765)	1,367,441
Cash and cash equivalents at beginning of year	2,712,552	1,345,111
	------------	------------
Cash and cash equivalents at end of year	1,687,787	2,712,552
	------------	------------

ECMS Services Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Anchor And Hope House South Ash Road, Ash, Sevenoaks, Kent, TN15 7ER, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	25% straight line
Motor vehicles	-	15% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Rendering of services	13,999,617	12,963,784
	-------------	-------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit or loss is stated after charging:

	2025	2024
	£	£
Amortisation of intangible assets	10,015	10,015
Depreciation of tangible assets	58,763	55,006
Loss on disposal of tangible assets	286	10
Impairment of trade debtors	83,281	390
	--------	--------

6. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	17,500	–
	--------	----

7. Staff costs

The average number of persons employed by the company during the year, including the directors, amounted to:

	2025	2024
	No.	No.
Administrative staff	28	25
Cleaning staff	228	211
	----	----
	256	236
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	4,219,576	3,735,933
Social security costs	303,198	268,031
Other pension costs	104,604	89,949
	------------	------------
	4,627,378	4,093,913
	------------	------------

8. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	59,998	60,466
	--------	--------

9. Other interest receivable and similar income

	2025	2024
	£	£
Interest on bank deposits	38,768	23,852
	--------	--------

10. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	224,529	444,253
Adjustments in respect of prior periods	–	( 1)
	---------	---------
Total current tax	224,529	444,252
	---------	---------
	---------	---------
Tax on profit	224,529	444,252
	---------	---------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	894,122	1,711,084
	---------	------------
Profit on ordinary activities by rate of tax	223,726	427,771
Adjustment to tax charge in respect of prior periods	–	( 1)
Effect of expenses not deductible for tax purposes	20,664	20,730
Effect of capital allowances and depreciation	( 19,861)	( 4,248)
	---------	------------
Tax on profit	224,529	444,252
	---------	------------

11. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	102,000	102,000
	---------	---------

12. Intangible assets

	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	105,425
	---------
Amortisation
At 1 April 2024	85,391
Charge for the year	10,015
	---------
At 31 March 2025	95,406
	---------
Carrying amount
At 31 March 2025	10,019
	---------
At 31 March 2024	20,034
	---------

13. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024	4,772	51,358	283,543	–	339,673
Additions	–	17,577	59,295	4,500	81,372
Disposals	–	( 11,017)	( 26,336)	–	( 37,353)
	-------	--------	---------	-------	---------
At 31 March 2025	4,772	57,918	316,502	4,500	383,692
	-------	--------	---------	-------	---------
Depreciation
At 1 April 2024	2,706	28,586	154,952	–	186,244
Charge for the year	1,193	14,475	41,970	1,125	58,763
Disposals	–	( 11,008)	( 21,659)	–	( 32,667)
	-------	--------	---------	-------	---------
At 31 March 2025	3,899	32,053	175,263	1,125	212,340
	-------	--------	---------	-------	---------
Carrying amount
At 31 March 2025	873	25,865	141,239	3,375	171,352
	-------	--------	---------	-------	---------
At 31 March 2024	2,066	22,772	128,591	–	153,429
	-------	--------	---------	-------	---------

14. Stocks

	2025	2024
	£	£
Finished goods and goods for resale	9,750	9,922
	-------	-------

15. Debtors

	2025	2024
	£	£
Trade debtors	4,131,116	3,255,722
Amounts owed by group undertakings	2,315,063	1,205,152
Prepayments and accrued income	11,633	47,621
Corporation tax repayable	12,971	–
Directors loan account	117,695	138,537
	------------	------------
	6,588,478	4,647,032
	------------	------------

16. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,430,892	865,689
Accruals and deferred income	15,152	7,870
Corporation tax	–	444,253
Social security and other taxes	593,763	587,450
Other creditors	294,327	72,048
	------------	------------
	2,334,134	1,977,310
	------------	------------

17. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 71,604 (2024: £ 61,949 ).

18. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	25	25	25	25
Ordinary Class A shares of £ 1 each	1	1	1	1
Ordinary Class B shares of £ 1 each	1	1	1	1
	----	----	----	----
	27	27	27	27
	----	----	----	----

19. Reserves

Capital redemption reserve - This reserve records the nominal value of shares repurchased by the company.

20. Analysis of changes in net debt

	At 1 Apr 2024	Cash flows	At 31 Mar 2025
	£	£	£
Cash at bank and in hand	2,712,552	(1,024,765)	1,687,787
	------------	------------	------------

21. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J Grimsley	138,537	( 20,842)	117,695
	---------	--------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J Grimsley	( 45,026)	183,563	138,537
	--------	---------	---------

ECMS Services Ltd

Notes to the Financial Statements (continued)

Year ended 31 March 2025

22. Controlling party

The company is jointly controlled by Mr J and Mrs K Grimsley , who each own 50% of the issued share capital.