EK Commerce Ltd - Filleted accounts

Registered number

08778428

EK Commerce Ltd

Filleted Accounts

30 November 2025

EK Commerce Ltd
Registered number:		08778428
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,947			3,667

Current assets
Stocks		3,000			17,000
Debtors	4	340			733
Cash at bank and in hand		99,610			119,762
		102,950			137,495

Creditors: amounts falling due within one year	5	(21,536)			(33,685)

Net current assets			81,414			103,810

Net assets			84,361			107,477

Capital and reserves
Called up share capital			100			100
Profit and loss account			84,261			107,377

Shareholders' funds			84,361			107,477

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S W England-Kerr
Director
Approved by the board on 2 July 2026

EK Commerce Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 4 years on a reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				17,259
	Additions				571
	At 30 November 2025				17,830

	Depreciation
	At 1 December 2024				13,592
	Charge for the year				1,291
	At 30 November 2025				14,883

	Net book value
	At 30 November 2025				2,947
	At 30 November 2024				3,667


4	Debtors		2025		2024
£				£

	Trade debtors		340		733


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		217		87
	Trade creditors		291		402
	Taxation and social security costs		19,564		32,411
	Other creditors		1,464		785
			21,536		33,685


6	Other information

	EK Commerce Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	77 Starbold Crescent
	Knowle
	Solihull
	B93 9LB