REGISTERED NUMBER: 08070950 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025

FOR

ECE GROUP SERVICES LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

5,595

7,718

Investments

6

35,355

35,355

40,950

43,073

CURRENT ASSETS

Stocks

9,191

41,850

Debtors

7

83,105

173,418

92,296

215,268

CREDITORS

Amounts falling due within one year

8

127,271

162,364

NET CURRENT (LIABILITIES)/ASSETS

(34,975

)

52,904

TOTAL ASSETS LESS CURRENT LIABILITIES

5,975

95,977

CREDITORS

Amounts falling due after more than one year

9

(55,972

)

(80,189

)

PROVISIONS FOR LIABILITIES

(1,062

)

(1,929

)

NET (LIABILITIES)/ASSETS

(51,059

)

13,859

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

(51,159

)

13,759

SHAREHOLDERS' FUNDS

(51,059

)

13,859

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

D M Wight - Director

1.	STATUTORY INFORMATION

ECE Group Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08070950

Registered office:

Chancery House

3 Hatchlands Road

Redhill

Surrey

RH1 6AA

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

All amounts in the financial statements have been rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about ECE Group Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

In preparing these financial statements, the directors have made the following judgements:

- Determine whether leases entered into by the entity either as a lessor or a lessee are operating lease or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

- Determine whether there are indicators of impairment of the entity's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

Other key sources of estimation uncertainty

Tangible fixed assets

Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying services.

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.

Plant and machinery etc - 25% on reducing balance

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation.

Stocks

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

Financial instruments

Basic financial assets, which include trade debtors, other debtors, loan advanced to directors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently recognised at amortised cost.

Basic financial liabilities, including trade creditors, other creditors and loan from its parent undertaking, are initially recognised at transaction price and are subsequently recognised at amortised cost.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Dividend

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2023

27,321

Additions

1,677

Disposals

(5,068

)

At 30 April 2025

23,930

DEPRECIATION

At 1 November 2023

19,603

Charge for period

2,920

Eliminated on disposal

(4,188

)

At 30 April 2025

18,335

NET BOOK VALUE

At 30 April 2025

5,595

At 31 October 2023

7,718

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 November 2023

and 30 April 2025

35,355

NET BOOK VALUE

At 30 April 2025

35,355

At 31 October 2023

35,355

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

43,065

59,691

Other debtors

40,040

113,727

83,105

173,418

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

63,271

62,356

Trade creditors

37,291

43,202

Taxation and social security

18,472

43,868

Other creditors

8,237

12,938

127,271

162,364

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Bank loans

55,506

76,558

Amounts owed to group undertakings

466

3,631

55,972

80,189

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,456

15,291

10.	LEASING AGREEMENTS

At the balance sheet date the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £2,179 (2023: £11,984).

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2023

£

£

Bank overdrafts

49,003

40,516

Bank loans

69,774

98,398

118,777

138,914

The bank loans and overdraft are secured by a fixed and floating charge over the assets of the company.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

100

Ordinary

£1

100

100

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period the company received £38,213 from the directors. Interest of £1,782 was charged on these loans and the loans are repayable on demand. At the balance sheet date the company was owed £22,562 (2023: £58,992) by the directors.

14.	RELATED PARTY DISCLOSURES

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.

15.	ULTIMATE PARENT UNDERTAKING

ECE Holdings Limited, a company registered in England and Wales, is regarded by the directors as being the company's parent and ultimate parent undertaking. The registered office of ECE Holdings Limited is Chancery House, 3 Hatchlands Road, Redhill, Surrey, RH1 6AA.