ETA Progressive Design Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10193803

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,919		-

			12,919		-
CURRENT ASSETS
Debtors	5	13,612		16,680
Cash at bank		7,774		1,969

		21,386		18,649
Creditors: Amounts Falling Due Within One Year	6	(1,783 )		(1,580 )

NET CURRENT ASSETS (LIABILITIES)			19,603		17,069

TOTAL ASSETS LESS CURRENT LIABILITIES			32,522		17,069

Creditors: Amounts Falling Due After More Than One Year	7		(28,035 )		(30,015 )

NET ASSETS/(LIABILITIES)			4,487		(12,946 )

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			4,486		(12,947 )

SHAREHOLDERS' FUNDS			4,487		(12,946)

Page 1

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ETA Progressive Design Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr E Toaca

Director

12/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ETA Progressive Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10193803 and registered office can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment	25% on reducing balance
Motor Van	25% on reducing balance

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 June 2024	27,323
Additions	17,225

As at 31 May 2025	44,548

...CONTINUED

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ETA Progressive Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024	27,323
Provided during the period	4,306

As at 31 May 2025	31,629

Net Book Value
As at 31 May 2025	12,919

As at 1 June 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,170
Other debtors	13,612	15,510

	13,612	16,680

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,206	1,580
Taxation and social security	577	-

	1,783	1,580

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	28,035	30,015

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