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Registered number: 07744320
Eco Wings & Nights Limited
Financial Statements
For The Year Ended 31 July 2025
Xeinadin South Essex Limited
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07744320
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 381,231 449,399
Investments 6 50 50
381,281 449,449
CURRENT ASSETS
Debtors 7 644,512 605,781
Cash at bank and in hand 4,509 5,928
649,021 611,709
Creditors: Amounts Falling Due Within One Year 8 (517,248 ) (508,383 )
NET CURRENT ASSETS (LIABILITIES) 131,773 103,326
TOTAL ASSETS LESS CURRENT LIABILITIES 513,054 552,775
Creditors: Amounts Falling Due After More Than One Year 9 (9,621 ) (38,247 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (106,719 ) (64,409 )
NET ASSETS 396,714 450,119
CAPITAL AND RESERVES
Called up share capital 12 500 500
Profit and Loss Account 396,214 449,619
SHAREHOLDERS' FUNDS 396,714 450,119
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Victoria Taylor
Director
24/04/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eco Wings & Nights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07744320 . The registered office is Cumberland House, 24 - 28 Baxter Avenue, Southend on Sea, Essex, SS2 6HZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 years straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 50 (2024: 56)
50 56
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 55,000
As at 31 July 2025 55,000
Amortisation
As at 1 August 2024 55,000
As at 31 July 2025 55,000
...CONTINUED
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Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 August 2024 241,493 567,752 19,080 828,325
Additions - 14,625 - 14,625
Disposals - - (19,080 ) (19,080 )
As at 31 July 2025 241,493 582,377 - 823,870
Depreciation
As at 1 August 2024 58,418 304,496 16,012 378,926
Provided during the period 24,149 55,576 - 79,725
Disposals - - (16,012 ) (16,012 )
As at 31 July 2025 82,567 360,072 - 442,639
Net Book Value
As at 31 July 2025 158,926 222,305 - 381,231
As at 1 August 2024 183,075 263,256 3,068 449,399
6. Investments
Listed
£
Cost or Valuation
As at 1 August 2024 50
As at 31 July 2025 50
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 50
As at 1 August 2024 50
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 484,091 470,575
Other debtors 160,421 135,206
644,512 605,781
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 81,280 112,900
Bank loans and overdrafts 82,698 102,969
Corporation tax 50,462 -
Taxation and social security costs 268,324 255,483
Other creditors 34,160 36,684
Director's loan account 324 347
517,248 508,383
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 9,621 38,247
10. Secured Creditors
Bank loans include the government backed bounce back loan of £8,333 (2024: £18,333) and other loans that are secured by way of personal guarantee. 
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 500 500
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13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 387,317 298,901
387,317 298,901
Page 7