Company No: 02677639 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Debtors
- due within one year	3	17,416		1,228
- due after more than one year	3	863,643		819,500
Cash at bank and in hand		13,490		22,059
		894,549		842,787
Creditors: amounts falling due within one year	4	( 164,363)		( 129,077)
Net current assets		730,186		713,710
Total assets less current liabilities		730,186		713,710
Net assets		730,186		713,710
Capital and reserves
Called-up share capital		31,776		31,776
Capital redemption reserve		33,096		33,096
Profit and loss account		665,314		648,838
Total shareholder's funds		730,186		713,710

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Eastern Counties Leather Group Limited (registered number: 02677639) were approved and authorised for issue by the Director on 01 June 2026. They were signed on its behalf by:

S Samra Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Eastern Counties Leather Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is C/O Lester Aldridge, Russell House, Oxford Road, Bournemouth, BH8 8EX.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Other debtors	17,416		1,228
Debtors: amounts falling due after more than one year
Other debtors	863,643		819,500

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Corporation tax	5,316		0
Other taxation and social security	65,000		65,000
Other creditors	94,047		64,077
	164,363		129,077