Environmental Crop Management Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02534070 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ENVIRONMENTAL CROP MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P F Clare

SECRETARY:

P F Clare

REGISTERED OFFICE:

Burley Heyes Estate

Arley Road

Appleton Thorn

Warrington

Cheshire

WA4 4RS

REGISTERED NUMBER:

02534070 (England and Wales)

ACCOUNTANTS:

Michael Donnan & Co Limited

Oaktree Court Business Ctr

Mill Lane

Ness

Cheshire

CH64 8TP

FIXED ASSETS

Tangible assets

4

152,707

82,820

CURRENT ASSETS

Stocks

470,557

402,580

Debtors

5

289,937

352,798

Cash at bank and in hand

186

314

760,680

755,692

CREDITORS

Amounts falling due within one year

6

579,635

600,093

NET CURRENT ASSETS

181,045

155,599

TOTAL ASSETS LESS CURRENT
LIABILITIES

333,752

238,419

CREDITORS

Amounts falling due after more than
one year

7

(86,612

)

(45,678

)

PROVISIONS FOR LIABILITIES

(37,000

)

(20,000

)

NET ASSETS

210,140

172,741

CAPITAL AND RESERVES

Called up share capital

10

100

Capital redemption reserve

11

24,100

Retained earnings

11

185,940

148,541

SHAREHOLDERS' FUNDS

210,140

172,741

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

P F Clare - Director

1.	STATUTORY INFORMATION

Environmental Crop Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Transactions are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

45,732

239,635

35,477

320,844

Additions

-

106,832

3,049

109,881

Disposals

-

(54,152

)

-

(54,152

)

At 31 December 2025

45,732

292,315

38,526

376,573

DEPRECIATION

At 1 January 2025

43,075

159,472

35,477

238,024

Charge for year

697

32,247

932

33,876

Eliminated on disposal

-

(48,034

)

-

(48,034

)

At 31 December 2025

43,772

143,685

36,409

223,866

NET BOOK VALUE

At 31 December 2025

1,960

148,630

2,117

152,707

At 31 December 2024

2,657

80,163

-

82,820

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

121,074

Additions

106,832

Disposals

(29,995

)

At 31 December 2025

197,911

DEPRECIATION

At 1 January 2025

63,984

Charge for year

29,112

Eliminated on disposal

(23,877

)

At 31 December 2025

69,219

NET BOOK VALUE

At 31 December 2025

128,692

At 31 December 2024

57,090

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

279,668

309,309

Other debtors

-

3,100

Directors' current accounts

9,268

33,068

Prepayments and accrued income

1,001

7,321

289,937

352,798

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Bank loans and overdrafts

185,883

225,773

Hire purchase contracts (see note 8)

44,903

18,840

Trade creditors

297,766

299,663

Tax

6,000

17,954

Social security and other taxes

15,061

10,671

VAT

21,100

8,432

Other creditors

4,667

-

Accrued expenses

4,255

18,760

579,635

600,093

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31/12/25

31/12/24

£

Preference shares

8,000

Hire purchase contracts (see note 8)

78,612

37,678

86,612

45,678

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

8,000

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/12/25

31/12/24

£

Net obligations repayable:

Within one year

44,903

18,840

Between one and five years

78,612

37,678

123,515

56,518

Non-cancellable

operating leases

31/12/25

31/12/24

£

Within one year

-

21,500

Between one and five years

-

60,917

-

82,417

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/12/25

31/12/24

£

Bank overdrafts

185,883

225,773

Hire purchase contracts

123,515

56,518

309,398

282,291

The bank overdraft is secured by a fixed and floating charge over the assets and undertakings of the company. Hire purchase liabilities are secured on the assets to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

50

Ordinary

1

50

25

Ordinary A

1

25

Ordinary C

1

25

100

Preference share capital - classified as debt

Issued and fully paid

8,000 Preference shares of £1 each

8,000

Ordinary share capital

The Company's ordinary shares, which carry no right to fixed income, each carries the right to one vote at general meetings of the Company.

Preference share capital

The preference shares are redeemable by either the company or the shareholder giving notice in accordance with the Articles of Association. They have no voting rights except under certain circumstances set out in the Articles of Association.

11.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 January 2025

148,541

24,100

172,641

Profit for the year

70,499

Dividends

(33,100

)

(33,100

)

At 31 December 2025

185,940

24,100

210,040

12.	RELATED PARTY DISCLOSURES

During the year the company paid rent to ECM Executive Pension Fund for the amount of £26,650 (2024: £21,500).