Earthlec Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 05938789

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		330,000		330,000
Tangible Assets	5		11,566		-

			341,566		330,000
CURRENT ASSETS
Debtors		74,807		38,719
Cash at bank and in hand		520,395		638,027

		595,202		676,746
Creditors: Amounts Falling Due Within One Year		(82,897 )		(183,068 )

NET CURRENT ASSETS (LIABILITIES)			512,305		493,678

TOTAL ASSETS LESS CURRENT LIABILITIES			853,871		823,678

NET ASSETS			853,871		823,678

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			853,771		823,578

SHAREHOLDERS' FUNDS			853,871		823,678

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Earthlec Ltd

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 his 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr G Samples

Director

21 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Earthlec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05938789 . The registered office is 19 Wrotham Business Park, Unit 19 Wrotham Park, Barnet, EN5 4SZ.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Cryptocurrencies. These are held at cost value.

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:

Motor Vehicles	20% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	20% Straight line

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 12)

4. Intangible Assets

	Total
	£
Cost
As at 1 September 2024	330,000

As at 31 August 2025	330,000

Net Book Value
As at 31 August 2025	330,000

As at 1 September 2024	330,000

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Earthlec Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	10,168
Additions	14,478

As at 31 August 2025	24,646

Depreciation
As at 1 September 2024	10,168
Provided during the period	2,912

As at 31 August 2025	13,080

Net Book Value
As at 31 August 2025	11,566

As at 1 September 2024	-

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