Company Registration No. 07338793 (England and Wales)
E.K.S Living Clean Ltd.
Unaudited accounts
for the year ended 31 August 2025
E.K.S Living Clean Ltd.
Unaudited accounts
Contents
E.K.S Living Clean Ltd.
Company Information
for the year ended 31 August 2025
Director
Mr Myron Clinton Larkowsky
Secretary
Mrs Catherine Irene Mary Larkowsky
Company Number
07338793 (England and Wales)
Registered Office
16 Burton Close
Norwich
Norfolk
NR6 6AZ
England
Accountants
Together Accounting Limited
17-19 St Georges Street
Norwich
Norfolk
NR3 1AB
E.K.S Living Clean Ltd.
Statement of financial position
as at 31 August 2025
Tangible assets
359,124
438,402
Cash at bank and in hand
191,689
158,675
Creditors: amounts falling due within one year
(157,118)
(254,811)
Net current assets
635,110
525,339
Total assets less current liabilities
994,234
963,741
Creditors: amounts falling due after more than one year
-
(7,034)
Provisions for liabilities
Deferred tax
(27,030)
(35,605)
Net assets
967,204
921,102
Called up share capital
26
26
Profit and loss account
967,178
921,076
Shareholders' funds
967,204
921,102
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2025 and were signed on its behalf by
Mr Myron Clinton Larkowsky
Director
Company Registration No. 07338793
E.K.S Living Clean Ltd.
Notes to the Accounts
for the year ended 31 August 2025
E.K.S Living Clean Ltd. is a private company, limited by shares, registered in England and Wales, registration number 07338793. The registered office is 16 Burton Close, Norwich, Norfolk, NR6 6AZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% - Reducing Balance Method
Motor vehicles
25% - Reducing Balance Method
Fixtures & fittings
25% - Reducing Balance Method
Computer equipment
33% - Straight Line Method
Stocks and work-in-progress 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 expenditure and an appropriate proportion of fixed and variable overheads.
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill has been fully amortised due to the fact that the value of the asset is no longer fully recoverable.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
E.K.S Living Clean Ltd.
Notes to the Accounts
for the year ended 31 August 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill
At 1 September 2024
194,565
At 1 September 2024
194,565
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
251,000
27,589
276,436
91,903
493
647,421
Additions
-
372
-
6,200
-
6,572
Disposals
-
-
(107,590)
(25,848)
(493)
(133,931)
At 31 August 2025
251,000
27,961
168,846
72,255
-
520,062
At 1 September 2024
-
12,727
133,754
62,265
273
209,019
Charge for the year
-
3,742
23,236
7,941
-
34,919
On disposals
-
-
(57,852)
(24,875)
(273)
(83,000)
At 31 August 2025
-
16,469
99,138
45,331
-
160,938
At 31 August 2025
251,000
11,492
69,708
26,924
-
359,124
At 31 August 2024
251,000
14,862
142,682
29,638
220
438,402
E.K.S Living Clean Ltd.
Notes to the Accounts
for the year ended 31 August 2025
Amounts falling due within one year
Trade debtors
274,347
222,180
Accrued income and prepayments
11,402
13,710
Other debtors
310,790
282,045
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,502
10,465
Trade creditors
10,187
105,147
Taxes and social security
55,718
48,988
Other creditors
52,733
57,821
8
Creditors: amounts falling due after more than one year
2025
2024
Provision for Doubtful Debts
Allotted, called up and fully paid:
20 Ordinary shares A of £1 each
20
20
5 Ordinary shares B of £1 each
5
5
1 Ordinary shares C of £1 each
1
1
The directors owed the company £24,826 as at the year end. Interest has been charged at a rate of 2.5%/3.75%. This balance is reflected in other debtors.
The Company is controlled by the Director who owns 77% of the Called up Share Capital.
13
Average number of employees
During the year the average number of employees was 85 (2024: 89).