REGISTERED NUMBER: 01492067 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Etherlock Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B R Patel

Ms M B Patel

REGISTERED OFFICE:

144/150 High Road

Willesden

London

NW10 2PB

REGISTERED NUMBER:

01492067 (England and Wales)

ACCOUNTANTS:

J C Associates

Chartered Certified Accountants

& Chartered Accountants

29 The Avenue

Harrow

HA3 7DB

FIXED ASSETS

Tangible assets

4

2,458

3,277

CURRENT ASSETS

Stocks

5

32,000

13,000

Debtors

6

14,274

13,428

Cash at bank and in hand

193,239

102,948

239,513

129,376

CREDITORS

Amounts falling due within one year

7

230,846

119,987

NET CURRENT ASSETS

8,667

9,389

TOTAL ASSETS LESS CURRENT LIABILITIES

11,125

12,666

CAPITAL AND RESERVES

Called up share capital

8

11,000

11,000

Retained earnings

9

125

1,666

SHAREHOLDERS' FUNDS

11,125

12,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

B R Patel - Director

1.	STATUTORY INFORMATION

Etherlock 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

76,714

DEPRECIATION

At 1 April 2025

73,437

Charge for year

819

At 31 March 2026

74,256

NET BOOK VALUE

At 31 March 2026

2,458

At 31 March 2025

3,277

5.

STOCKS

31.3.26

31.3.25

£

£

Finished goods

32,000

13,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

14,274

13,428

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

66,071

63,593

Taxation and social security

10,859

12,821

Other creditors

153,916

43,573

230,846

119,987

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

11,000

Ordinary

£1

11,000

11,000

9.

RESERVES

Retained

earnings

£

At 1 April 2025

1,666

Profit for the year

20,459

Dividends

(22,000

)

At 31 March 2026

125