ECO Steel Buildings Ltd

ECO Steel Buildings Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

ECO Steel Buildings Ltd Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ECO Steel Buildings Ltd for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ECO Steel Buildings Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of ECO Steel Buildings Ltd , as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of ECO Steel Buildings Ltd and state those matters that we have agreed to state to the Board of Directors of ECO Steel Buildings Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ECO Steel Buildings Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ECO Steel Buildings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ECO Steel Buildings Ltd . You consider that ECO Steel Buildings Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of ECO Steel Buildings Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 23 December 2025 1

ECO Steel Buildings Ltd
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ECO Steel Buildings Ltd for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ECO Steel Buildings Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of ECO Steel Buildings Ltd , as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of ECO Steel Buildings Ltd and state those matters that we have agreed to state to the Board of Directors of ECO Steel Buildings Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ECO Steel Buildings Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ECO Steel Buildings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ECO Steel Buildings Ltd . You consider that ECO Steel Buildings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ECO Steel Buildings Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 March 2025.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
23 December 2025

1

ECO Steel Buildings Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	4,700	5,900
Tangible fixed assets	4	31,686	25,102
		36,386	31,002
Current assets
Stocks		13,000	13,000
Debtors		(238)	2,004
Cash at bank and in hand		774	(7,913)
		13,536	7,091
Creditors: amount falling due within one year		(81,419)	(71,537)
Net current assets		(67,883)	(64,446)

Total assets less current liabilities		(31,497)	(33,444)
Net assets		(31,497)	(33,444)

Capital and reserves
Called up share capital	5	200	200
Profit and loss account		(31,697)	(33,644)
Shareholders' funds		(31,497)	(33,444)

For the year ended 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 accounts for the year in question 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 accounts.

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

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

The financial statements were approved by the board of directors on 23 December 2025 and were signed on its behalf by:

-------------------------------
Claire Earnshaw
Director

2

ECO Steel Buildings Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

ECO Steel Buildings Ltd is a private company, limited by shares, registered in , registration number 09625035, registration address Display Site, Junction Green Lane, Featherstone, WF7 6EH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	6,000	6,000
Additions	-	-
Disposals	-	-
At 31 March 2025	6,000	6,000
Amortisation
At 01 April 2024	100	100
Charge for year	1,200	1,200
On disposals	-	-
At 31 March 2025	1,300	1,300
Net book values
At 31 March 2025	4,700	4,700
At 31 March 2024	5,900	5,900

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2024	20,031	7,922	-	9,985	3,398	41,336
Additions	-	2,661	6,612	-	-	9,273
Disposals	-	-	-	-	-	-
At 31 March 2025	20,031	10,583	6,612	9,985	3,398	50,609
Depreciation
At 01 April 2024	-	5,721	-	7,255	3,258	16,234
Charge for year	-	927	1,116	609	37	2,689
On disposals	-	-	-	-	-	-
At 31 March 2025	-	6,648	1,116	7,864	3,295	18,923
Net book values
Closing balance as at 31 March 2025	20,031	3,935	5,496	2,121	103	31,686
Opening balance as at 01 April 2024	20,031	2,201	-	2,730	140	25,102

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
200 Class A shares of £1.00 each	200		200
	200		200

3


Registered Number: 09625035

ECO STEEL BUILDINGS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025