Kache Limited t/a EC Logistics 11935576 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is transport and delivery of motor vehicles Digita Accounts Production Advanced 6.30.9574.0 true 11935576 2024-11-01 2025-10-31 11935576 2025-10-31 11935576 core:CurrentFinancialInstruments 2025-10-31 11935576 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 11935576 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 11935576 core:FurnitureFittings 2025-10-31 11935576 core:MotorVehicles 2025-10-31 11935576 core:OfficeEquipment 2025-10-31 11935576 core:PlantMachinery 2025-10-31 11935576 bus:SmallEntities 2024-11-01 2025-10-31 11935576 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 11935576 bus:FilletedAccounts 2024-11-01 2025-10-31 11935576 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11935576 bus:RegisteredOffice 2024-11-01 2025-10-31 11935576 bus:Director1 2024-11-01 2025-10-31 11935576 bus:Director2 2024-11-01 2025-10-31 11935576 bus:Director3 2024-11-01 2025-10-31 11935576 bus:Director4 2024-11-01 2025-10-31 11935576 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11935576 bus:Agent1 2024-11-01 2025-10-31 11935576 core:ComputerEquipment 2024-11-01 2025-10-31 11935576 core:FurnitureFittings 2024-11-01 2025-10-31 11935576 core:MotorVehicles 2024-11-01 2025-10-31 11935576 core:OfficeEquipment 2024-11-01 2025-10-31 11935576 core:PlantMachinery 2024-11-01 2025-10-31 11935576 countries:England 2024-11-01 2025-10-31 11935576 2024-10-31 11935576 core:FurnitureFittings 2024-10-31 11935576 core:MotorVehicles 2024-10-31 11935576 core:OfficeEquipment 2024-10-31 11935576 core:PlantMachinery 2024-10-31 11935576 2023-11-01 2024-10-31 11935576 2024-10-31 11935576 core:CurrentFinancialInstruments 2024-10-31 11935576 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 11935576 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 11935576 core:FurnitureFittings 2024-10-31 11935576 core:MotorVehicles 2024-10-31 11935576 core:OfficeEquipment 2024-10-31 11935576 core:PlantMachinery 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 11935576

Kache Limited t/a EC Logistics
trading as EC Logistics
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 October 2025

Kache Limited t/a EC Logistics
trading as EC Logistics

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Kache Limited t/a EC Logistics
trading as EC Logistics

Company Information

Directors | Mr Edward Ian Chambers Mr Spiro Marcetic Mr Carl Isakovic Mr Richard Laurence Perks

Registered office | Unit 13 Saltbrook Trading Estate Saltbrook Road Halesowen West Midlands England B63 2QU

Accountants | Onyx Accountants Limited Chartered Management AccountantsOnyx House 12 Phoenix Business Park Avenue Close Birmingham West Midlands B7 4NU

Kache Limited t/a EC Logistics
trading as EC Logistics

(Registration number: 11935576)
Abridged Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 214,159 | 225,325
Current assets |  |  |
Debtors | 5 | 259,120 | 242,670
Cash at bank and in hand |  | 119,173 | 87,851
|  | 378,293 | 330,521
Prepayments and accrued income |  | 99,533 | 72,335
Creditors: Amounts falling due within one year |  | (408,187) | (314,880)
Net current assets |  | 69,639 | 87,976
Total assets less current liabilities |  | 283,798 | 313,301
Creditors: Amounts falling due after more than one year |  | (61,742) | (88,136)
Provisions for liabilities |  | (34,305) | (39,755)
Accruals and deferred income |  | (13,990) | (2,734)
Net assets |  | 173,761 | 182,676
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 173,661 | 182,576
Shareholders' funds |  | 173,761 | 182,676

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Kache Limited t/a EC Logistics
trading as EC Logistics

(Registration number: 11935576)
Abridged Balance Sheet as at 31 October 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:

......................................... Mr Edward Ian Chambers Director

Kache Limited t/a EC Logistics
trading as EC Logistics

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 13 Saltbrook Trading Estate
Saltbrook Road
Halesowen
West Midlands
B63 2QU
England

These financial statements were authorised for issue by the Board on 14 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Kache Limited t/a EC Logistics
trading as EC Logistics

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | 15% on straight line
Plant and machinery | 20% on reducing balance
Computer equipment | 25% on reducing balance
Office equipment | 25% on reducing balance
Motor vehicles | 25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Kache Limited t/a EC Logistics
trading as EC Logistics

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Kache Limited t/a EC Logistics
trading as EC Logistics

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 15).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 2,309 | 88,075 | 7,419 | 284,028 | 381,831
Additions | - | 17,500 | 902 | 45,013 | 63,415
Disposals | (2,139) | (1,440) | (725) | (9,205) | (13,509)
At 31 October 2025 | 170 | 104,135 | 7,596 | 319,836 | 431,737
Depreciation
At 1 November 2024 | 1,386 | 34,779 | 4,052 | 116,289 | 156,506
Charge for the year | 26 | 14,030 | 997 | 51,668 | 66,721
Eliminated on disposal | (1,284) | (795) | (443) | (3,127) | (5,649)
At 31 October 2025 | 128 | 48,014 | 4,606 | 164,830 | 217,578
Carrying amount
At 31 October 2025 | 42 | 56,121 | 2,990 | 155,006 | 214,159
At 31 October 2024 | 923 | 53,296 | 3,367 | 167,739 | 225,325

5 | Debtors

Debtors includes £25,439 (2024 - £33,227) due after more than one year.