2025-01-01 2025-12-31 false Capium Accounts Production 1.1 SC457688 2025-01-01 2025-12-31 SC457688 bus:AbridgedAccounts 2025-01-01 2025-12-31 SC457688 bus:FRS102 2025-01-01 2025-12-31 SC457688 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC457688 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC457688 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC457688 2025-01-01 2025-12-31 SC457688 2025-12-31 SC457688 bus:RegisteredOffice 2025-01-01 2025-12-31 SC457688 core:WithinOneYear 2025-12-31 SC457688 core:AfterOneYear 2025-12-31 SC457688 1 2025-01-01 2025-12-31 SC457688 bus:Director1 2025-01-01 2025-12-31 SC457688 bus:Director1 2025-12-31 SC457688 bus:Director1 2024-01-01 2024-12-31 SC457688 bus:Director2 2025-01-01 2025-12-31 SC457688 bus:Director2 2025-12-31 SC457688 bus:Director2 2024-01-01 2024-12-31 SC457688 2024-01-01 SC457688 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 SC457688 2024-01-01 2024-12-31 SC457688 2024-12-31 SC457688 core:WithinOneYear 2024-12-31 SC457688 core:AfterOneYear 2024-12-31 SC457688 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 SC457688 core:MotorCars 2025-01-01 2025-12-31 SC457688 core:MotorCars 2025-12-31 SC457688 core:MotorCars 2024-12-31 SC457688 core:FurnitureFittings 2025-01-01 2025-12-31 SC457688 core:FurnitureFittings 2025-12-31 SC457688 core:FurnitureFittings 2024-12-31 SC457688 core:ComputerEquipment 2025-01-01 2025-12-31 SC457688 core:ComputerEquipment 2025-12-31 SC457688 core:ComputerEquipment 2024-12-31 SC457688 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 SC457688 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 SC457688 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 SC457688 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 SC457688 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 SC457688 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 SC457688 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 SC457688 core:Non-currentFinancialInstruments 2025-12-31 SC457688 core:Non-currentFinancialInstruments 2024-12-31 SC457688 core:ShareCapital 2025-12-31 SC457688 core:ShareCapital 2024-12-31 SC457688 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC457688 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC457688 dpl:Item1 2025-01-01 SC457688 dpl:Item1 2025-12-31 SC457688 dpl:Item1 2024-01-01 SC457688 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC457688
Scotland
ECS TRANSPORT PLANNING LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

ECS Transport Planning Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

ECS Transport Planning Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Limited 31 December 2025 .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 14 April 2026 1

ECS Transport Planning Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 21,216 |  | 30,843
|  | 21,216 |  | 30,843
Current assets |  |  |
Debtors |  | 202,898 |  | 194,375
Cash at bank and in hand |  | 179,969 |  | 141,023
|  | 382,867 |  | 335,398
Creditors: amount falling due within one year |  | (243,946) |  | (255,984)
Net current assets |  | 138,921 |  | 79,414
Total assets less current liabilities |  | 160,137 |  | 110,257
Creditors: amount falling due after more than one year |  | 0 |  | (4,530)
Provisions for liabilities |  | (5,304) |  | (7,711)
Net assets |  | 154,833 |  | 98,016
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 153,833 |  | 97,016
Shareholders' funds |  | 154,833 |  | 98,016
For the year ended 31 December 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 14 April 2026 and were signed on its behalf by:
------------------------------- Michael Summers Director
2

ECS Transport Planning Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information ECS Transport Planning Limited is a private company, limited by shares, registered in Scotland, registration number SC457688, registration address Centrum Offices, 38 Queen Street, Glasgow. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 33.33% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 62,125 |  | 4,104 |  | 22,732 |  | 88,961
Additions | - |  | - |  | 1,445 |  | 1,445
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 62,125 |  | 4,104 |  | 24,177 |  | 90,406
Depreciation
At 01 January 2025 | 34,374 |  | 3,190 |  | 20,554 |  | 58,118
Charge for year | 9,158 |  | 229 |  | 1,685 |  | 11,072
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 43,532 |  | 3,419 |  | 22,239 |  | 69,190
Net book values
Closing balance as at 31 December 2025 | 18,593 |  | 685 |  | 1,938 |  | 21,216
Opening balance as at 01 January 2025 | 27,751 |  | 914 |  | 2,178 |  | 30,843
3