ECiBE Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07804609

ECiBE Limited

Filleted Unaudited Abridged Financial Statements

31 October 2025

ECiBE Limited

Abridged Financial Statements

Year Ended 31 October 2025

Contents	Pages

Officers and professional advisers	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 6

ECiBE Limited

Officers and Professional Advisers

The board of directors	Mr G D Walker
	Mrs M Walker

Registered office	88 High Street
	Ramsey
	Huntingdon
	Cambridgeshire
	England
	PE26 1BS

Accountants	SR Howell & Co
	Chartered Certified Accountants
	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

ECiBE Limited

Abridged Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	2,150	1,943

Current assets

Debtors	8,215	15,921
Cash at bank and in hand	68,209	28,196
	--------	--------
	76,424	44,117

Creditors: amounts falling due within one year	( 47,084)	( 31,903)
	--------	--------
Net current assets	29,340	12,214
	--------	--------
Total assets less current liabilities	31,490	14,157

Provisions

Taxation including deferred tax	( 571)	( 516)
	--------	--------
Net assets	30,919	13,641
	--------	--------

Capital and reserves

Called up share capital	400	400
Profit and loss account	30,519	13,241
	--------	--------
Shareholders funds	30,919	13,641
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 October 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 abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

ECiBE Limited

Abridged Statement of Financial Position (continued)

31 October 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 8 July 2026 , and are signed on behalf of the board by:

„„„„„„„„„„„„„

Mr G D Walker Director

Company registration number: 07804609

ECiBE Limited

Notes to the Abridged Financial Statements

Year Ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 88 High Street, Ramsey, Huntingdon, Cambridgeshire, PE26 1BS, England.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

3.1 Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

3.2 Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

3.3 Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

3.4 Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings	-	20% reducing balance
Equipment	-	33% reducing balance

3.5 Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

3.6 Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	£
Cost
At 1 November 2024	12,097
Additions	749
	--------
At 31 October 2025	12,846
	--------
Depreciation
At 1 November 2024	10,154
Charge for the year	542
	--------
At 31 October 2025	10,696
	--------
Carrying amount
At 31 October 2025	2,150
	--------
At 31 October 2024	1,943
	--------

6. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	( 10,245)	( 8,184)	( 18,429)
	--------	-------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	( 13,496)	3,251	( 10,245)
	--------	-------	--------