Company registration number 08142465 (England and Wales)
ECOTECT ENGINEERING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ECOTECT ENGINEERING LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ECOTECT ENGINEERING LTD
BALANCE SHEET
AS AT
29 MARCH 2025
29 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
180,526
282,557
Current assets
Stocks
359,719
558,938
Debtors
4
1,414,347
1,141,743
Cash at bank and in hand
12,122
2,322
1,786,188
1,703,003
Creditors: amounts falling due within one year
5
(826,534)
(1,103,839)
Net current assets
959,654
599,164
Total assets less current liabilities
1,140,180
881,721
Creditors: amounts falling due after more than one year
6
(9,291)
(80,223)
Provisions for liabilities
(15,905)
(34,917)
Net assets
1,114,984
766,581
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss reserves
1,113,984
765,581
Total equity
1,114,984
766,581

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

For the financial year ended 29 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

ECOTECT ENGINEERING LTD
BALANCE SHEET (CONTINUED)
AS AT
29 MARCH 2025
29 March 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 20 March 2026 and are signed on its behalf by:
Ms S M Taylor
Director
Company registration number 08142465 (England and Wales)
ECOTECT ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2025
- 3 -
1
Accounting policies
Company information

Ecotect Engineering Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5 Underbank Way, Rossendale, Lancashire, BB4 5HR.

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
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, 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.

1.4
Tangible fixed assets

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

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

Leasehold improvements
10% straight line
Plant and equipment
20% reducing balance
Fixtures and fittings
20% reducing balance
Motor vehicles
25% reducing balance

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.

1.5
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.

ECOTECT ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.6
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.

1.7
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.

1.8
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.

1.9
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.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ECOTECT ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MARCH 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 24 (2024 - 27).

3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 31 March 2024
252,446
379,664
632,110
Disposals
-
0
(233,381)
(233,381)
At 29 March 2025
252,446
146,283
398,729
Depreciation and impairment
At 31 March 2024
113,671
235,882
349,553
Depreciation charged in the year
25,245
27,906
53,151
Eliminated in respect of disposals
-
0
(184,501)
(184,501)
At 29 March 2025
138,916
79,287
218,203
Carrying amount
At 29 March 2025
113,530
66,996
180,526
At 30 March 2024
138,775
143,782
282,557

Fixed assets held under hire purchase contracts had a net book value of £22,965 (202 4 - £1 07,116).

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,296,212
1,019,984
Other debtors
118,135
121,759
1,414,347
1,141,743

Other debtors includes an amount of £13,880 (2024 - £17,723) owed to the company by the directors and £30,359 (2024 - £73,549) owed by connected companies.

ECOTECT ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MARCH 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
177,777
102,163
Obligations under finance leases
10,558
39,537
Trade creditors
373,605
390,250
Taxation and social security
196,563
221,110
Other creditors
23,655
340,053
Accruals and deferred income
44,376
10,726
826,534
1,103,839

Obligations under finance leases are secured on the related assets.

Other creditors include an amount due to a connected company of £15,655 (202 4 - £338,053).

Bank loans and overdrafts include £129,777 (2024 - £54,163) secured upon the assets of the company.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
8,000
56,000
Obligations under finance leases
1,291
24,223
9,291
80,223
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
237,604
184,922
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