IRIS Accounts Production v26.1.10.61 04175036 director 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04175036 2024-06-30 04175036 2025-06-30 04175036 2024-07-01 2025-06-30 04175036 2023-06-30 04175036 2023-07-01 2024-06-30 04175036 2024-06-30 04175036 ns15:EnglandWales 2024-07-01 2025-06-30 04175036 ns14:PoundSterling 2024-07-01 2025-06-30 04175036 ns10:Director1 2024-07-01 2025-06-30 04175036 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04175036 ns10:SmallEntities 2024-07-01 2025-06-30 04175036 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04175036 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 04175036 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04175036 ns10:FullAccounts 2024-07-01 2025-06-30 04175036 ns5:CurrentFinancialInstruments 2025-06-30 04175036 ns5:CurrentFinancialInstruments 2024-06-30 04175036 ns5:Non-currentFinancialInstruments 2025-06-30 04175036 ns5:Non-currentFinancialInstruments 2024-06-30 04175036 ns5:ShareCapital 2025-06-30 04175036 ns5:ShareCapital 2024-06-30 04175036 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 04175036 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04175036 ns10:RegisteredOffice 2024-07-01 2025-06-30 04175036 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 04175036 ns5:PlantMachinery 2024-07-01 2025-06-30 04175036 ns5:MotorVehicles 2024-07-01 2025-06-30 04175036 ns5:ComputerEquipment 2024-07-01 2025-06-30 04175036 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-30 04175036 ns5:PlantMachinery 2024-06-30 04175036 ns5:MotorVehicles 2024-06-30 04175036 ns5:ComputerEquipment 2024-06-30 04175036 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-06-30 04175036 ns5:PlantMachinery 2025-06-30 04175036 ns5:MotorVehicles 2025-06-30 04175036 ns5:ComputerEquipment 2025-06-30 04175036 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-30 04175036 ns5:PlantMachinery 2024-06-30 04175036 ns5:MotorVehicles 2024-06-30 04175036 ns5:ComputerEquipment 2024-06-30 04175036 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 04175036 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 04175036 ns10:Director1 1 2024-06-30 04175036 ns10:Director1 1 2023-06-30 04175036 ns10:Director1 1 2024-07-01 2025-06-30 04175036 ns10:Director1 1 2023-07-01 2024-06-30 04175036 ns10:Director1 1 2025-06-30 04175036 ns10:Director1 1 2024-06-30

REGISTERED NUMBER: 04175036 (England and Wales)

E.C.B. Equine Limited

Financial Statements

for the Year Ended 30th June 2025

| E.C.B. Equine Limited (Registered number: 04175036) |

Contents of the Financial Statements

for the Year Ended 30th June 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| E.C.B. Equine Limited (Registered number: 04175036) |

Balance Sheet

30th June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 168,063 |  | 135,814 |  |

CURRENT ASSETS

Stocks | 115,400 |  | 109,350 |  |

Debtors | 5 | 873,160 |  | 925,737 |  |

Cash at bank | 62,952 |  | - |  |

1,051,512 |  | 1,035,087 |  |

CREDITORS

Amounts falling due within one year | 6 | 538,390 |  | 434,133 |  |

NET CURRENT ASSETS | 513,122 |  | 600,954 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 681,185 |  | 736,768 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (101,926 | ) | (112,387 | ) |

PROVISIONS FOR LIABILITIES | (12,120 | ) | (13,725 | ) |

NET ASSETS | 567,139 |  | 610,656 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 567,138 |  | 610,655 |  |

SHAREHOLDERS' FUNDS | 567,139 |  | 610,656 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

| E.C.B. Equine Limited (Registered number: 04175036) |

Balance Sheet - continued

30th June 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th May 2026 and were signed by:

C E Branston - Director

| E.C.B. Equine Limited (Registered number: 04175036) |

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| E.C.B. Equine Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04175036

| Registered office: | The Centre

| Bourton Hill Farm

| Bourton on the Water

| Cheltenham

| GL54 2LF

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 represents net invoiced sales, excluding value added tax.

| Tangible fixed assets

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

| Tenants improvements | - | 10% on cost

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% 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.

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| E.C.B. Equine Limited (Registered number: 04175036) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Government grants

| Government grants are recognised when the company has complied with any conditions attached to them and there is reasonable assurance that the amounts will be received. The accruals model has been adopted to account for the government grants received.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Tenants |  | Plant and |  | Motor |  | Office |

| improvements |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st July 2024 | 40,387 |  | 104,111 |  | 140,952 |  | 28,488 |  | 313,938 |  |

| Additions | 44,066 |  | 2,200 |  | 52,899 |  | 1,722 |  | 100,887 |  |

| Disposals | - |  | - |  | (63,795 | ) | - |  | (63,795 | ) |

| At 30th June 2025 | 84,453 |  | 106,311 |  | 130,056 |  | 30,210 |  | 351,030 |  |

| DEPRECIATION

| At 1st July 2024 | 15,191 |  | 69,302 |  | 71,335 |  | 22,296 |  | 178,124 |  |

| Charge for year | 4,038 |  | 8,748 |  | 18,091 |  | 1,656 |  | 32,533 |  |

| Eliminated on disposal | - |  | - |  | (27,690 | ) | - |  | (27,690 | ) |

| At 30th June 2025 | 19,229 |  | 78,050 |  | 61,736 |  | 23,952 |  | 182,967 |  |

| NET BOOK VALUE

| At 30th June 2025 | 65,224 |  | 28,261 |  | 68,320 |  | 6,258 |  | 168,063 |  |

| At 30th June 2024 | 25,196 |  | 34,809 |  | 69,617 |  | 6,192 |  | 135,814 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 174,785 |  | 206,584 |  |

| Other debtors | 698,375 |  | 719,153 |  |

873,160 |  | 925,737 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 81,748 |  |

| Trade creditors | 169,242 |  | 137,970 |  |

| Other creditors | 369,148 |  | 214,415 |  |

538,390 |  | 434,133 |  |

| E.C.B. Equine Limited (Registered number: 04175036) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 101,926 |  | 112,387 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30th June 2025 and 30th June 2024:

2025 | 2024 |

£ | £ |

| C E Branston

| Balance outstanding at start of year | 8,550 |  | - |  |

| Amounts advanced | 11,003 |  | 8,550 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 19,553 |  | 8,550 |  |

| Loan interest of £313 is included within the figure for loans advanced and is calculated using HM Revenue |  | & Customs official rates. |

9. | RELATED PARTY DISCLOSURES

| The balance sheet includes an interest-free loan of £100,157. In addition, the company occupies premises owned by the director and a member of his family for no charge.

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £747 were due to the fund. They are included in other creditors.