REGISTERED NUMBER: 03523822 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

The Escape Design Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I A Mumford

REGISTERED OFFICE:

Barnsgrove

White Lane

Greywell

Hook

Hampshire

RG29 1GF

REGISTERED NUMBER:

03523822 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

66,054

97,129

CURRENT ASSETS

Debtors

5

491,982

693,472

Cash at bank and in hand

84,704

126,987

576,686

820,459

CREDITORS

Amounts falling due within one year

6

440,684

680,621

NET CURRENT ASSETS

136,002

139,838

TOTAL ASSETS LESS CURRENT LIABILITIES

202,056

236,967

CREDITORS

Amounts falling due after more than one year

7

(57,650

)

(82,533

)

PROVISIONS FOR LIABILITIES

10

(13,102

)

(24,072

)

NET ASSETS

131,304

130,362

CAPITAL AND RESERVES

Called up share capital

11

1,000

1,000

Capital redemption reserve

2

2

Retained earnings

130,302

129,360

SHAREHOLDERS' FUNDS

131,304

130,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

I A Mumford - Director

1.	STATUTORY INFORMATION

The Escape Design Company 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on cost

Motor vehicles

-

monthly sum to give residual value

Computer equipment

-

25% on cost

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

57,847

88,000

30,230

176,077

Disposals

(57,847

)

-

-

(57,847

)

At 31 March 2026

-

88,000

30,230

118,230

DEPRECIATION

At 1 April 2025

33,453

21,805

23,690

78,948

Charge for year

24,394

2,902

3,779

31,075

Eliminated on disposal

(57,847

)

-

-

(57,847

)

At 31 March 2026

-

24,707

27,469

52,176

NET BOOK VALUE

At 31 March 2026

-

63,293

2,761

66,054

At 31 March 2025

24,394

66,195

6,540

97,129

The company has allowed a fixed charge over the company's assets, including any property and all other assets owned outright as security for the bank.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

156,211

322,916

Amounts owed by group undertakings

300,000

335,000

Other debtors

35,771

35,556

491,982

693,472

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

21,657

39,887

Hire purchase contracts (see note 8)

8,978

9,105

Trade creditors

81,218

60,720

Taxation and social security

105,937

220,995

Other creditors

222,894

349,914

440,684

680,621

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

3,334

24,992

Hire purchase contracts (see note 8)

54,316

57,541

57,650

82,533

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

8,978

9,105

Between one and five years

54,316

57,541

63,294

66,646

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

38,078

18,965

Between one and five years

3,837

10,415

41,915

29,380

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

24,991

64,879

Hire purchase contracts

63,294

66,646

88,285

131,525

The loans are secured by a debenture.

The hire purchase liability is secured against the relevant fixed asset.

10.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

13,102

24,072

Deferred

tax

£

Balance at 1 April 2025

24,072

Accelerated capital allowances

(10,970

)

Balance at 31 March 2026

13,102

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

999

Ordinary

£1

999

999

1

A Ordinary

£1

1

1

1,000

1,000