ECHIDNA LTD - Filleted accounts

Registered number

07696619

ECHIDNA LTD

Filleted Accounts

31 March 2026

ECHIDNA LTD
Registered number:		07696619
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		469,933			474,077

Current assets
Debtors	4	10,436			49,348
Investments held as current assets	5	27,500			27,500
Cash at bank and in hand		164,097			201,509
		202,033			278,357

Creditors: amounts falling due within one year	6	4,018			(25,453)

Net current assets			206,051			252,904

Net assets			675,984			726,981

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			674,984			725,981

Shareholders' funds			675,984			726,981

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.




Stuart Heath
Director
Approved by the board on 9 July 2026

ECHIDNA LTD
Notes to the Accounts
for the year ended 31 March 2026


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:

	Land and buildings			Not depreciated
	Plant and machinery			20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	453,355		24,256		42,349		519,960
	At 31 March 2026	453,355		24,256		42,349		519,960

	Depreciation
	At 1 April 2025	-		17,412		28,471		45,883
	Charge for the year	-		1,368		2,776		4,144
	At 31 March 2026	-		18,780		31,247		50,027

	Net book value
	At 31 March 2026	453,355		5,476		11,102		469,933
	At 31 March 2025	453,355		6,844		13,878		474,077


4	Debtors					2026		2025
£							£

	Trade debtors					9,960		11,952
	Other debtors					476		37,396
						10,436		49,348


5	Investments held as current assets					2026		2025
£							£
	Fair value
	Unlisted investments					27,500		27,500



6	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					(4,018)		24,309
	Other creditors					-		1,144
						(4,018)		25,453


7	Controlling party

	There is no controlling party, Stuart Heath and Rachel Heath each own 50% of the shares issued.


8	Other information

	ECHIDNA LTD is a private company limited by shares and incorporated in England. Its registered office is:
	7 Onslow Road
	Hove
	England
	BN3 6TA