REGISTERED NUMBER: 15076159 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ECHELON CONTRACTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Quarmby

REGISTERED OFFICE:

36 Headroomgate Road

Lytham St. Annes

FY8 3BE

REGISTERED NUMBER:

15076159 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

60,441

90,254

CURRENT ASSETS

Debtors

5

457,169

350,363

Cash at bank

23,155

86,331

480,324

436,694

CREDITORS

Amounts falling due within one year

6

329,421

317,411

NET CURRENT ASSETS

150,903

119,283

TOTAL ASSETS LESS CURRENT LIABILITIES

211,344

209,537

CREDITORS

Amounts falling due after more than one year

7

(61,743

)

(84,466

)

PROVISIONS FOR LIABILITIES

(15,111

)

(22,564

)

NET ASSETS

134,490

102,507

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

134,390

102,407

134,490

102,507

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

M D Quarmby - Director

1.	STATUTORY INFORMATION

Echelon Contracts Ltd 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.

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 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.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

470

119,867

120,337

Additions

360

-

360

At 31 August 2025

830

119,867

120,697

DEPRECIATION

At 1 September 2024

117

29,966

30,083

Charge for year

207

29,966

30,173

At 31 August 2025

324

59,932

60,256

NET BOOK VALUE

At 31 August 2025

506

59,935

60,441

At 31 August 2024

353

89,901

90,254

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

171,461

182,596

Other debtors

238,791

131,144

VAT

46,917

36,623

457,169

350,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other loans

39,056

55,900

Hire purchase contracts

25,162

24,040

Trade creditors

20,789

83,478

Tax

14,660

9,159

Social security and other taxes

163,759

67,291

Other creditors

65,195

76,743

Accruals and deferred income

800

800

329,421

317,411

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

61,743

84,466