Company registration number 07858218 (England and Wales)
ECA ECONOMICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
ECA ECONOMICS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ECA ECONOMICS LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
900,872
901,713
Current assets
Debtors
4
1,000
38,259
Cash at bank and in hand
6,243
6,283
7,243
44,542
Creditors: amounts falling due within one year
5
(8,249)
(45,433)
Net current liabilities
(1,006)
(891)
Net assets
899,866
900,822
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
898,866
899,822
Total equity
899,866
900,822

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 February 2026 and are signed on its behalf by:
Mr N Haralambopoulos
Director
Company registration number 07858218 (England and Wales)
ECA ECONOMICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

ECA Economics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 41 Lonsdale Road, London, NW6 6RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Basic financial assets and liabilities

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

ECA ECONOMICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
900,872
901,713
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 June 2024
901,713
Disposals
(841)
At 31 May 2025
900,872
Carrying amount
At 31 May 2025
900,872
At 31 May 2024
901,713
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,000
38,259
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
5,497
5,497
Other creditors
2,752
39,936
8,249
45,433
ECA ECONOMICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100,000 Ordinary of 1p each
1,000
1,000
1,000
1,000
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