The Ecoglow Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11046963

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		274,501		46,011

			274,501		46,011
CURRENT ASSETS
Debtors	5	285,834		291,068
Cash at bank and in hand		394,644		125,699

		680,478		416,767
Creditors: Amounts Falling Due Within One Year	6	(236,554 )		(169,711 )

NET CURRENT ASSETS (LIABILITIES)			443,924		247,056

TOTAL ASSETS LESS CURRENT LIABILITIES			718,425		293,067

Creditors: Amounts Falling Due After More Than One Year	7		(454,665 )		(67,605 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(52,155 )		(12,991 )

NET ASSETS			211,605		212,471

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			211,505		212,371

SHAREHOLDERS' FUNDS			211,605		212,471

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The Ecoglow Group Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adam Fleming

Director

11/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Ecoglow Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11046963 . The registered office is Unit 2 Beverley Court, 26 Elmtree Road, Teddington, Middlesex, TW11 8ST .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Stright Line
Fixtures & Fittings	25% Stright Line
Computer Equipment	25% Stright Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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The Ecoglow Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: )

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	99,376	8,588	-	107,964
Additions	327,347	-	2,927	330,274

As at 30 November 2025	426,723	8,588	2,927	438,238

Depreciation
As at 1 December 2024	57,892	4,061	-	61,953
Provided during the period	99,052	2,000	732	101,784

As at 30 November 2025	156,944	6,061	732	163,737

Net Book Value
As at 30 November 2025	269,779	2,527	2,195	274,501

As at 1 December 2024	41,484	4,527	-	46,011

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	192,891	222,015
Other debtors	72,943	49,053

	265,834	271,068
Due after more than one year
Other debtors	20,000	20,000

	285,834	291,068

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The Ecoglow Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	28,500
Trade creditors	-	8,501
Bank loans and overdrafts	417	6,672
Other creditors	199,993	72,367
Taxation and social security	36,144	53,671

	236,554	169,711

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	438,616	51,556
Bank loans	16,049	16,049

	454,665	67,605

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	28,500
Later than one year and not later than five years	438,616	51,556

	438,616	80,056

	438,616	80,056

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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