General Information
E4C Ltd is a private company, limited by shares, registered in England and Wales, registration number 07471329, registration address 65 Peach Street, Wokingham, Berkshire, RG40 1XP.
The presentation currency is £ sterling.
| 1. |
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 as modified by the revaluation of certain assets.
Turnover
Turnover represents net sales of services, excluding value added tax, as adjusted for work in progress. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for the services rendered to its customer.
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.
Current and deferred tax assets and liabilities are not discounted.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting 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 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.
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:
| Plant and Machinery |
25% Straight Line
|
| Motor Vehicles |
25% Reducing Balance
|
| Fixtures and Fittings |
25% Reducing Balance
|
| Computer Equipment |
25% Straight Line
|
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
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 0 (2024 : 1).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Investment properties |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 January 2025 |
5,435 |
|
81,115 |
|
1,015 |
|
3,081 |
|
368,000 |
|
458,646 |
| Additions |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| Revaluations |
- |
|
- |
|
- |
|
- |
|
654 |
|
654 |
| At 31 December 2025 |
5,435 |
|
81,115 |
|
1,015 |
|
3,081 |
|
368,654 |
|
459,300 |
| Depreciation |
| At 01 January 2025 |
4,974 |
|
53,012 |
|
603 |
|
2,061 |
|
- |
|
60,650 |
| Charge for year |
178 |
|
7,025 |
|
103 |
|
510 |
|
- |
|
7,816 |
| On disposals |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| At 31 December 2025 |
5,152 |
|
60,037 |
|
706 |
|
2,571 |
|
- |
|
68,466 |
| Net book values |
| Closing balance as at 31 December 2025 |
283 |
|
21,078 |
|
309 |
|
510 |
|
368,654 |
|
390,834 |
| Opening balance as at 01 January 2025 |
461 |
|
28,103 |
|
412 |
|
1,020 |
|
368,000 |
|
397,996 |
|
| 4. |
Stocks
|
2025
£ |
|
2024
£ |
| Land held for development and resale |
254,001 |
|
0 |
|
254,001 |
|
0 |
|
| 5. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
10,499 |
|
8,414 |
| Prepayments & Accrued Income |
1,309 |
|
1,334 |
| Other Debtors |
0 |
|
650 |
| Tax recoverable |
451 |
|
0 |
|
12,259 |
|
10,398 |
|
| 6. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
0 |
|
66 |
| Social Security and Other Taxes |
19,225 |
|
26,014 |
| Accruals and Deferred Income |
2,150 |
|
1,750 |
| Other Creditors |
1,514 |
|
1,685 |
| Directors' Current Accounts |
1,928 |
|
2,631 |
|
24,817 |
|
32,146 |
|
| 7. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
17,083 |
|
14,344 |
|
17,083 |
|
14,344 |
|
4
|