REGISTERED NUMBER: 10438369 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EKML LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E H C Fey

Mrs K A Fey

Miss M D R Fey

L E A Fey

REGISTERED OFFICE:

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

REGISTERED NUMBER:

10438369 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

44,831

55,822

CURRENT ASSETS

Debtors

5

144,912

108,933

Cash at bank and in hand

13,624

37,839

158,536

146,772

CREDITORS

Amounts falling due within one year

6

168,715

183,030

NET CURRENT LIABILITIES

(10,179

)

(36,258

)

TOTAL ASSETS LESS CURRENT LIABILITIES

34,652

19,564

PROVISIONS FOR LIABILITIES

11,200

14,000

NET ASSETS

23,452

5,564

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

23,352

5,464

23,452

5,564

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

E H C Fey - Director

1.	STATUTORY INFORMATION

EKML Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

At the balance sheet date the company had net current liabilities of £10,179 by virtue of its current liabilities exceeding its current assets. The directors are confident that the going concern basis for the preparation of the financial statements is appropriate, and have confirmed their continuing support for the company in writing.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

17,078

78,014

95,092

Additions

3,500

-

3,500

At 31 October 2025

20,578

78,014

98,592

DEPRECIATION

At 1 November 2024

11,252

28,018

39,270

Charge for year

1,992

12,499

14,491

At 31 October 2025

13,244

40,517

53,761

NET BOOK VALUE

At 31 October 2025

7,334

37,497

44,831

At 31 October 2024

5,826

49,996

55,822

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

108,000

Other debtors

144,912

933

144,912

108,933

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

565

540

Taxation and social security

15,247

55,840

Other creditors

152,903

126,650

168,715

183,030

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

E H C Fey and Mrs K A Fey

Balance outstanding at start of year

-

45,103

Amounts advanced

-

12,444

Amounts repaid

-

(57,547

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

L E A Fey

Balance outstanding at start of year

-

-

Amounts advanced

42,405

-

Amounts repaid

(23,568

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,837

-

Interest has been charged on the overdrawn loan account at 2.25% up until 5 April 2025 and 3.75% thereafter for balances in excess of £10,000. The loan is repayable on demand.