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COMPANY REGISTRATION NUMBER: 06123001

Echos Liquid Leisure Limited

Filleted Unaudited Financial Statements

30 April 2025

Echos Liquid Leisure Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 21,207 | 7,183

Current assets

Stocks | 18,009 |  | 22,080
Debtors | 6 | 16,724 |  | 14,112
Cash at bank and in hand | 506,393 |  | 592,728
| --------- |  | ---------
| 541,126 |  | 628,920

Creditors: amounts falling due within one year | 7 | 204,625 |  | 210,086
| --------- |  | ---------
Net current assets |  | 336,501 | 418,834
|  | --------- | ---------
Total assets less current liabilities |  | 357,708 | 426,017

Creditors: amounts falling due after more than one year | 8 |  | 8,158 | 18,512
|  | --------- | ---------
Net assets |  | 349,550 | 407,505
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 349,450 | 407,405
|  | --------- | ---------
Shareholders funds |  | 349,550 | 407,505
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Echos Liquid Leisure Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 26 January 2026 , and are signed on behalf of the board by:

Mr S J Leatherland |
Director |

Company registration number: 06123001

Echos Liquid Leisure Limited

Notes to the Financial Statements

Year ended 30 April 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 Echo's Night Club, Biggin Street, Loughborough, LE11 1UA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of 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 measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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 | - | 33% straight line
| Fixtures and fittings | - | 10% straight line
| Motor Vehicle | - | 20% straight line
| Office Equipment | - | 33% straight line

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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2024: 19 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 May 2024 | 19,923 | 20,446 | – | 13,660 | 54,029
Additions | 646 | – | 18,400 | – | 19,046
| -------- | -------- | -------- | -------- | --------
At 30 April 2025 | 20,569 | 20,446 | 18,400 | 13,660 | 73,075
| -------- | -------- | -------- | -------- | --------
Depreciation |  |  |  |  |
At 1 May 2024 | 18,558 | 17,999 | – | 10,289 | 46,846
Charge for the year | 1,578 | 340 | 613 | 2,491 | 5,022
| -------- | -------- | -------- | -------- | --------
At 30 April 2025 | 20,136 | 18,339 | 613 | 12,780 | 51,868
| -------- | -------- | -------- | -------- | --------
Carrying amount |  |  |  |  |
At 30 April 2025 | 433 | 2,107 | 17,787 | 880 | 21,207
| -------- | -------- | -------- | -------- | --------
At 30 April 2024 | 1,365 | 2,447 | – | 3,371 | 7,183
| -------- | -------- | -------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 1,563
Other debtors | 16,724 | 12,549
| -------- | --------
| 16,724 | 14,112
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,056 | 9,758
Trade creditors | 41,329 | 14,606
Corporation tax | – | 23,404
Social security and other taxes | 12,153 | 23,570
Other creditors | 141,087 | 138,748
| --------- | ---------
| 204,625 | 210,086
| --------- | ---------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 8,158 | 18,512
| ------- | --------

9. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr S J Leatherland | ( 1,661) | 105,273 | ( 104,433) | ( 821)
|  | ------- | --------- | --------- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr S J Leatherland | 9,848 | 173,936 | ( 185,445) | ( 1,661)
|  | ------- | --------- | --------- | -------