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Registered Number: 13566498
ECOM MODUS LIMITED
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Ecom Modus Limited Contents Page For the year ended 31 August 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Ecom Modus Limited Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 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. Grade A Accounting Ltd 31 August 2025 .................................................... Grade A Accounting Ltd 124 City Road London EC1V 2NX 19 May 2026 1

Ecom Modus Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 0 |  | 76,813
|  | 0 |  | 76,813
Current assets |  |  |
Debtors |  | 69,636 |  | 66,487
Cash at bank and in hand |  | 132,563 |  | 21,723
|  | 202,199 |  | 88,210
Creditors: amount falling due within one year |  | (210,522) |  | (175,238)
Net current assets |  | (8,323) |  | (87,028)
Total assets less current liabilities |  | (8,323) |  | (10,215)
Creditors: amount falling due after more than one year |  | (117,887) |  | 0
Net assets |  | (126,210) |  | (10,215)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (126,211) |  | (10,216)
Shareholders' funds |  | (126,210) |  | (10,215)
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 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 director on 18 May 2026 and were signed by:
------------------------------- Alberto Zennaro Director
2

Ecom Modus Limited Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information Ecom Modus Limited is a private company, limited by shares, registered in , registration number 13566498, registration address 7 Bell Yard, London, WC2A 2JR. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 76,813 |  | 76,813
Disposals | - |  | -
Revaluations | (76,813) |  | (76,813)
At 31 August 2025 | - |  | -
Amortisation
At 01 September 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 August 2025 | - |  | -
Net book values
At 31 August 2025 | - |  | -
At 31 August 2024 | - |  | -
3