Company registration number 07164735 (England and Wales)
END OF CONTRACT SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
END OF CONTRACT SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
END OF CONTRACT SOLUTIONS LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
335
Current assets
Stocks
18,089
13,440
Debtors
5
113,188
113,316
Cash at bank and in hand
66,304
84,039
197,581
210,795
Creditors: amounts falling due within one year
6
(89,647)
(106,315)
Net current assets
107,934
104,480
Total assets less current liabilities
107,934
104,815
Provisions for liabilities
-
(64)
Net assets
107,934
104,751
Capital and reserves
Called up share capital
7
85
85
Capital redemption reserve
16
16
Profit and loss reserves
107,833
104,650
Total equity
107,934
104,751

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 March 2026
A J Raymond
Director
Company registration number 07164735 (England and Wales)
END OF CONTRACT SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

End of Contract Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Blackstock Mews, Islington, London, N4 2BT.

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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rentals and the proceeds on disposal of commercial motor vehicles, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% per annum on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks.

END OF CONTRACT SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Financial assets classified as receivable within one year are not amortised.

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 company after deducting all of its liabilities.

Basic financial liabilities

Financial liabilities classified as payable within one year are not amortised.

1.8
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.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

END OF CONTRACT SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
3
2
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
3,767
Disposals
(3,767)
At 30 June 2025
-
0
Depreciation and impairment
At 1 July 2024
3,432
Eliminated in respect of disposals
(3,432)
At 30 June 2025
-
0
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
335
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
627
628
Other debtors
112,561
112,688
113,188
113,316
END OF CONTRACT SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,610
2,178
Other creditors
88,037
104,137
89,647
106,315
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
85
85
85
85

2025-06-30 2024-07-01 false false false 17 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Anthony Raymond 07164735 2024-07-01 2025-06-30 07164735 2025-06-30 07164735 2024-06-30 07164735 core:OtherPropertyPlantEquipment 2025-06-30 07164735 core:OtherPropertyPlantEquipment 2024-06-30 07164735 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 07164735 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 07164735 core:CurrentFinancialInstruments 2025-06-30 07164735 core:CurrentFinancialInstruments 2024-06-30 07164735 core:ShareCapital 2025-06-30 07164735 core:ShareCapital 2024-06-30 07164735 core:CapitalRedemptionReserve 2025-06-30 07164735 core:CapitalRedemptionReserve 2024-06-30 07164735 core:RetainedEarningsAccumulatedLosses 2025-06-30 07164735 core:RetainedEarningsAccumulatedLosses 2024-06-30 07164735 core:ShareCapitalOrdinaryShareClass1 2025-06-30 07164735 core:ShareCapitalOrdinaryShareClass1 2024-06-30 07164735 bus:Director1 2024-07-01 2025-06-30 07164735 core:FurnitureFittings 2024-07-01 2025-06-30 07164735 2023-07-01 2024-06-30 07164735 core:OtherPropertyPlantEquipment 2024-06-30 07164735 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 07164735 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 07164735 bus:OrdinaryShareClass1 2025-06-30 07164735 bus:OrdinaryShareClass1 2024-06-30 07164735 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07164735 bus:FRS102 2024-07-01 2025-06-30 07164735 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 07164735 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07164735 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP