REGISTERED NUMBER: 03405980 (England and Wales)

Unaudited Cessation Financial Statements

for the Period 1 August 2025 to 30 June 2026

for

Ethical Computing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T Curtis

Mrs C Curtis

REGISTERED OFFICE:

54 Dawlish Avenue

Palmers Green

London

N13 4HP

REGISTERED NUMBER:

03405980 (England and Wales)

ACCOUNTANTS:

Granite Morgan Smith Limited

First Floor, 1 The Matchyns

London Road

Witham

Essex

CM8 3HA

CURRENT ASSETS

Debtors

5

151

152

Cash at bank

977

95,764

1,128

95,916

CREDITORS

Amounts falling due within one year

6

1,601

2,077

NET CURRENT (LIABILITIES)/ASSETS

(473

)

93,839

TOTAL ASSETS LESS CURRENT LIABILITIES

(473

)

93,839

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(483

)

93,829

SHAREHOLDERS' FUNDS

(473

)

93,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

T Curtis - Director

1.	STATUTORY INFORMATION

Ethical Computing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2025

and 30 June 2026

998

6,327

7,325

DEPRECIATION

At 1 August 2025

and 30 June 2026

998

6,327

7,325

NET BOOK VALUE

At 30 June 2026

-

-

-

At 31 July 2025

-

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.7.25

£

£

Directors' current accounts

151

152

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.7.25

£

£

Tax

110

585

Social security and other taxes

355

355

VAT

700

700

Other creditors

1

2

Accruals and deferred income

435

435

1,601

2,077

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 June 2026 and the year ended 31 July 2025:

30.6.26

31.7.25

£

£

T Curtis

Balance outstanding at start of period

151

-

Amounts advanced

-

151

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

151

151

The amounts owed by the company to its directors is £Nil (2025 - £Nil) . This loan is interest free and repayable on demand.