Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Helen Ann Greenwood 22/05/2020 Jonathan Mark Greenwood 05/12/2022 Ian David Walker 05/12/2022 20 July 2026 The principal activity of the Company during the financial year was the manufacture and sale of plastic cups. 10964622 2026-03-31 10964622 bus:Director1 2026-03-31 10964622 bus:Director2 2026-03-31 10964622 bus:Director3 2026-03-31 10964622 core:CurrentFinancialInstruments 2026-03-31 10964622 core:CurrentFinancialInstruments 2025-03-31 10964622 2025-03-31 10964622 core:Non-currentFinancialInstruments 2026-03-31 10964622 core:Non-currentFinancialInstruments 2025-03-31 10964622 core:ShareCapital 2026-03-31 10964622 core:ShareCapital 2025-03-31 10964622 core:RetainedEarningsAccumulatedLosses 2026-03-31 10964622 core:RetainedEarningsAccumulatedLosses 2025-03-31 10964622 2024-03-31 10964622 bus:OrdinaryShareClass1 2026-03-31 10964622 2025-04-01 2026-03-31 10964622 bus:FilletedAccounts 2025-04-01 2026-03-31 10964622 bus:SmallEntities 2025-04-01 2026-03-31 10964622 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10964622 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10964622 bus:Director1 2025-04-01 2026-03-31 10964622 bus:Director2 2025-04-01 2026-03-31 10964622 bus:Director3 2025-04-01 2026-03-31 10964622 2024-04-01 2025-03-31 10964622 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 10964622 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 10964622 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10964622 (England and Wales)

# ECUPS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

ECUPS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

ECUPS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2026
ECUPS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2026

DIRECTORS | Helen Ann Greenwood
| Jonathan Mark Greenwood
| Ian David Walker

REGISTERED OFFICE | Appletree House The Lane
| Gate Helmsley
| York
| YO41 1JT
| United Kingdom

COMPANY NUMBER | 10964622 (England and Wales)

ACCOUNTANT | Ian Walker and Co
| Wellington House
| Aviator Court
| Clifton Moor
| York
| YO30 4UZ

ECUPS LIMITED

## BALANCE SHEET

As at 31 March 2026
ECUPS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 3,762 |  | 3,769
Cash at bank and in hand | 4 | 16,217 |  | 15,025
|  | 19,979 |  | 18,794
Creditors: amounts falling due within one year | 5 | ( 54,243) |  | ( 61,224)
Net current liabilities |  | (34,264) |  | (42,430)
Total assets less current liabilities |  | (34,264) |  | (42,430)
Creditors: amounts falling due after more than one year | 6 | ( 24,568) |  | ( 30,488)
Net liabilities |  | ( 58,832) |  | ( 72,918)
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | ( 58,932 ) |  | ( 73,018 )
Total shareholders' deficit |  | ( 58,832) |  | ( 72,918)

For the financial 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ecups Limited (registered number: 10964622) were approved and authorised for issue by the Board of Directors on 20 July 2026. They were signed on its behalf by:

Helen Ann Greenwood Director |

ECUPS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
ECUPS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Ecups Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Appletree House The Lane, Gate Helmsley, York, YO41 1JT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 0 |  | 2,922
Amounts owed by Group undertakings | 524 |  | 524
Deferred tax asset | 2,920 |  | 0
Corporation tax | 0 |  | 323
Other debtors | 318 |  | 0
| 3,762 |  | 3,769

#### 4. Cash and cash equivalents

| 2026 |  | 2025
| £ |  | £
Cash at bank and in hand | 16,217 |  | 15,025

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 6,784 |  | 6,784
Other taxation and social security | 0 |  | 483
Other creditors | 47,459 |  | 53,957
| 54,243 |  | 61,224

#### 6. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 24,568 |  | 30,488

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Deferred tax

| 2026 |  | 2025
| £ |  | £
At the beginning of financial year | 0 |  | 0
Credited to the Profit and Loss Account | 2,920 |  | 0
At the end of financial year | 2,920 |  | 0

#### 8. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10,000 Ordinary shares of £ 0.01 each | 100 |  | 100