Registration number: 16108660

ECLM Properties Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

ECLM Properties Limited

Company Information

Directors

E Clark C Clark

Registered office

590 Green Lanes Palmers Green London N13 5RY

Accountants

Thomas Alexander & Co Ltd 590 Green Lanes Palmers Green London N13 5RY

ECLM Properties Limited

(Registration number: 16108660)
Balance Sheet as at 30 November 2025

	Note	2025 £
Fixed assets
Investment property	4	343,811
Current assets
Cash at bank and in hand		130,172
Creditors: Amounts falling due within one year	5	(247,321)
Net current liabilities		(117,149)
Total assets less current liabilities		226,662
Creditors: Amounts falling due after more than one year	5	(247,250)
Net liabilities		(20,588)
Capital and reserves
Called up share capital	6	100
Retained earnings		(20,688)
Shareholders' deficit		(20,588)

For the financial period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 May 2026 and signed on its behalf by:
 

......................................... E Clark Director

ECLM Properties Limited

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
590 Green Lanes
Palmers Green
London
N13 5RY

These financial statements were authorised for issue by the Board on 31 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, the validity of which is dependent upon the continuing support of the company creditors.

Revenue recognition

Turnover comprises rent receivable receivable in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

ECLM Properties Limited

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4	Investment properties

	2025 £
Additions	343,811
At 30 November	343,811

Investment Property is valued based on an assessment of the property and the market by the company directors.

There has been no valuation of investment property by an independent valuer.

ECLM Properties Limited

Notes to the Unaudited Financial Statements for the Period from 29 November 2024 to 30 November 2025

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Accruals and deferred income	1,800
Directors loan account	245,521
	247,321

Creditors: amounts falling due after more than one year

	Note	2025 £
Due after one year
Loans and borrowings	7	247,250

6	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary shares of £1 each	100	100

7	Loans and borrowings

Non-current loans and borrowings

	2025 £
Bank borrowings	247,250

Current loans and borrowings

	2025 £
Other borrowings	245,521

8	Related party transactions

Summary of transactions with other related parties

Included in creditors is an amount of 245,521 owed to the directors of the company.