ECLCH Property Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13530814

ECLCH Property Limited

Unaudited financial statements

31 March 2026

ECLCH Property Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		610,000		405,000

Current assets

Debtors	6	100	100
Cash at bank and in hand		859	10,780
		----	-------
		959	10,880

Creditors: Amounts falling due within one year	7	( 194,551)		( 167,746)
		---------		---------
Net current liabilities			( 193,592)		( 156,866)
			---------		---------
Total assets less current liabilities			416,408		248,134

Creditors: Amounts falling due after more than one year	8		( 423,954)		( 234,309)

Provisions

Taxation including deferred tax	( 1,740)	( 2,320)
	---------	---------
Net (liabilities)/assets	( 9,286)	11,505
	---------	---------

Capital and reserves

Called up share capital	100	100
Investment property valuation reserve	33,610	40,898
Profit and loss account	( 42,996)	( 29,493)
	-------	-------
Shareholders (deficit)/funds	( 9,286)	11,505
	-------	-------

These 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 statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 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 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 financial statements .

ECLCH Property Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

C A Swallow

Director

Company registration number: 13530814

ECLCH Property Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 St Helens Street, Ipswich, Suffolk, IP4 1HH.

2. Statement of compliance

These 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

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity and is rounded to the nearest £.

Going concern

These financial statements have been prepared on a going concern basis. At the reporting date, the Company had net liabilities of £9,286. The Company has the support of associated companies to provide funding if required and the directors consider the Company will continue to operate as a going concern for the forseeable future.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable in the ordinary course of business, and is shown net of Value Added Tax. Rental income is recognised on an accruals basis in line with lease terms and arises solely in the UK.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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.

4. Employee numbers

The average number of employees during the year was 2 (2025: 2 ).

5. Tangible assets

	Investment Property
	£
Cost or valuation
At 1 April 2025	405,000
Additions	213,997
Revaluations	( 8,997)
	---------
At 31 March 2026	610,000
	---------
Depreciation
At 1 April 2025 and 31 March 2026	–
	---------
Carrying amount
At 31 March 2026	610,000
	---------
At 31 March 2025	405,000
	---------

The investment properties were valued by the directors as at 31 March 2026. In arriving at these valuations, the directors considered evidence of transaction prices for similar properties and other relevant data available at the reporting date. The valuation has been made on an open market value basis and reflects the directors' assessment of fair value in light of current economic conditions.

6. Debtors

	2026	2025
	£	£
Other debtors	100	100
	----	----

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Other creditors	194,551	167,746
	---------	---------

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	423,954	234,309
	---------	---------

Bank loans totalling £423,954 (2025: £234,309) disclosed under creditors: amounts falling due after more than one year are secured by the company by way of fixed charges against the assets to which they relate. Included within this balance are two bank loans which are due to mature in January 2051 and a bank loan which is due to mature in February 2047. Interest is currently charged on the loans at fixed rates of 2.95%, 5.21% and 5.38%. Included within this balance are amounts falling due after one year totalling £423,954 (2025 - £234,309) in respect of liabilities repayable by instalments which fall due for payment after more than five years from the reporting date.

9. Related party transactions

At the reporting date, the Company had an outstanding balance of £162,904 (2025: £162,885) due to Livbearestates Limited and £30,027 (2025: £3,331) due to ECLCH Property Limited , Both entities are related parties by virtue of common control. Both balances are interest-free, unsecured, and repayable on demand.