IRIS Accounts Production v26.1.10.61 04388368 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04388368 2025-03-31 04388368 2026-03-31 04388368 2025-04-01 2026-03-31 04388368 2024-03-31 04388368 2024-04-01 2025-03-31 04388368 2025-03-31 04388368 ns15:EnglandWales 2025-04-01 2026-03-31 04388368 ns14:PoundSterling 2025-04-01 2026-03-31 04388368 ns10:Director1 2025-04-01 2026-03-31 04388368 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04388368 ns10:SmallEntities 2025-04-01 2026-03-31 04388368 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04388368 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 04388368 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04388368 ns10:FullAccounts 2025-04-01 2026-03-31 04388368 1 2025-04-01 2026-03-31 04388368 ns10:Director2 2025-04-01 2026-03-31 04388368 ns10:CompanySecretary1 2025-04-01 2026-03-31 04388368 ns10:RegisteredOffice 2025-04-01 2026-03-31 04388368 ns5:CurrentFinancialInstruments 2026-03-31 04388368 ns5:CurrentFinancialInstruments 2025-03-31 04388368 ns5:Non-currentFinancialInstruments 2026-03-31 04388368 ns5:Non-currentFinancialInstruments 2025-03-31 04388368 ns5:ShareCapital 2026-03-31 04388368 ns5:ShareCapital 2025-03-31 04388368 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 04388368 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04388368 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 04388368 ns5:FurnitureFittings 2025-04-01 2026-03-31 04388368 ns5:ComputerEquipment 2025-04-01 2026-03-31 04388368 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 04388368 ns5:IntangibleAssetsOtherThanGoodwill 2026-03-31 04388368 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 04388368 ns5:PlantMachinery 2025-03-31 04388368 ns5:PlantMachinery 2025-04-01 2026-03-31 04388368 ns5:PlantMachinery 2026-03-31 04388368 ns5:PlantMachinery 2025-03-31 04388368 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 04388368 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04388368 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2026-03-31 04388368 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-03-31 04388368 ns5:Non-currentFinancialInstruments 2025-04-01 2026-03-31

REGISTERED NUMBER: 04388368 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ECCO TRADING LIMITED

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ECCO TRADING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | P Molesworth

| P Gill

| SECRETARY: | P Molesworth

| REGISTERED OFFICE: | Appledram Barns

| Birdham Road

| Chichester

| West Sussex

| PO20 7EQ

| REGISTERED NUMBER: | 04388368 (England and Wales)

| ACCOUNTANTS: | Lewis Brownlee (Chichester) Limited

| Chartered Accountants

| Appledram Barns

| Birdham Road

| Chichester

| West Sussex

| PO20 7EQ

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

BALANCE SHEET

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 3,799 |  | 6,199 |  |

Tangible assets | 5 | 4,405 |  | 4,805 |  |

8,204 |  | 11,004 |  |

CURRENT ASSETS

Stocks | 524,473 |  | 460,632 |  |

Debtors | 6 | 139,223 |  | 96,776 |  |

Prepayments and accrued income | 121,969 |  | 111,767 |  |

Cash at bank and in hand | 293,538 |  | 377,782 |  |

1,079,203 |  | 1,046,957 |  |

CREDITORS

Amounts falling due within one year | 7 | 263,440 |  | 239,077 |  |

NET CURRENT ASSETS | 815,763 |  | 807,880 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 823,967 |  | 818,884 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (8,637 | ) |

PROVISIONS FOR LIABILITIES | (1,205 | ) | (1,289 | ) |

NET ASSETS | 822,762 |  | 808,958 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 822,760 |  | 808,956 |  |

SHAREHOLDERS' FUNDS | 822,762 |  | 808,958 |  |

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 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.

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

BALANCE SHEET - continued

31 MARCH 2026

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 1 July 2026 and were signed on its behalf by:

P Gill - Director

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Ecco Trading 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 presentational currency of the financial statements is the Pound Sterling (£) which is rounded to the nearest pound (£).

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.

| 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.

| Costs on acquiring new leases are being amortised evenly over the period of the leases of five years.

| 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 reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 section 1A. Basic financial instruments are recognised at amortised cost using effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

| 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.

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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 commitments

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period which they relate.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Operating leases

| Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2025 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 11,998 |  |

| AMORTISATION

| At 1 April 2025 | 5,799 |  |

| Charge for year | 2,400 |  |

| At 31 March 2026 | 8,199 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,799 |  |

| At 31 March 2025 | 6,199 |  |

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 April 2025 | 6,365 |  |

| Additions | 893 |  |

| At 31 March 2026 | 7,258 |  |

| DEPRECIATION

| At 1 April 2025 | 1,560 |  |

| Charge for year | 1,293 |  |

| At 31 March 2026 | 2,853 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,405 |  |

| At 31 March 2025 | 4,805 |  |

6. | DEBTORS

2026 | 2025 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 86,611 |  | 39,483 |  |

| Other debtors | 16,612 |  | 21,293 |  |

103,223 |  | 60,776 |  |

| Amounts falling due after more than one year:

| Other debtors | 36,000 |  | 36,000 |  |

| Aggregate amounts | 139,223 |  | 96,776 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Bank loans and overdrafts | 8,637 |  | 17,273 |  |

| Trade creditors | 118,776 |  | 98,560 |  |

| Taxation and social security | 127,700 |  | 102,587 |  |

| Other creditors | 8,327 |  | 20,657 |  |

263,440 |  | 239,077 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

| £ | £

| Bank loans | - |  | 8,637 |  |

| The company has a Coronavirus Business Interruption Loan Scheme (CBILS). The term of which is interest free for 12 months then a floating rate under which the interest rate will never be less than 3.19% per annum. The loan is repayable within 6 years from the date of the drawdown of the loan.

| ECCO TRADING LIMITED (REGISTERED NUMBER: 04388368) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

9. | OTHER FINANCIAL COMMITMENTS

| At 31 March 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £441,949 (2025: £357,151).

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year the company made advances to the directors totalling £37,000 (2025 - £37,063) and the directors made repayments of £40,000 (2025 - £18,054).

| No Interest has been charged on the loan and it was fully repaid within 9 months of the balance sheet date.