Registration number: 03862505

E C P Video Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

E C P Video Limited

(Registration number: 03862505)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	87,537	54,811
Current assets
Stocks	6	-	15,550
Debtors	7	81,287	131,391
Cash at bank and in hand		89,697	186,702
		170,984	333,643
Creditors: Amounts falling due within one year	8	(58,403)	(119,825)
Net current assets		112,581	213,818
Total assets less current liabilities		200,118	268,629
Provisions for liabilities		(21,884)	(13,702)
Net assets		178,234	254,927
Capital and reserves
Called up share capital		2,500	2,500
Retained earnings		175,734	252,427
Shareholders' funds		178,234	254,927

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:
 

......................................... ME Paine Company secretary and director

E C P Video Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the provision of video production specialist services to customers.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

E C P Video Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Asset class	Depreciation method and rate
Plant and machinery	25% of net book value
Motor Vehicles	25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

E C P Video Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3

Taxation

	2025		2024
	£		£
Corporation tax	29,713		65,241
Deferred tax	8,182		631
	37,895		65,872

4	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

5	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	127,024	-	127,024
Additions	14,315	39,054	53,369
Disposals	(958)	-	(958)
At 31 October 2025	140,381	39,054	179,435
Depreciation
At 1 November 2024	72,213	-	72,213
Charge for the year	15,357	4,882	20,239
Eliminated on disposal	(554)	-	(554)
At 31 October 2025	87,016	4,882	91,898
Carrying amount
At 31 October 2025	53,365	34,172	87,537
At 31 October 2024	54,811	-	54,811

6

Stocks

	2025 £	2024 £
Work in progress	-	15,550

E C P Video Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7

Debtors

Current	2025 £	2024 £
Trade debtors	65,782	129,411
Prepayments	1,936	1,963
Other debtors	13,569	17
	81,287	131,391

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	3,837	700
Taxation and social security	46,614	100,423
Other creditors	7,952	18,702
	58,403	119,825