REGISTERED NUMBER: 04388368 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ECCO TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.

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.