REGISTERED NUMBER: 07142072 (England and Wales)

Financial Statements

for the Year Ended 28 February 2026

for

Ecogen Recycling Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M P Lewis

W J M Nicholls

REGISTERED OFFICE:

Kings Worthy Business Park

Stoke Charity Road

Kings Worthy

Hampshire

SO21 2RP

REGISTERED NUMBER:

07142072 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

883,249

1,024,531

CURRENT ASSETS

Stocks

28,140

15,090

Debtors

5

2,686,066

2,499,703

Cash at bank

73,511

239,138

2,787,717

2,753,931

CREDITORS

Amounts falling due within one year

6

1,352,620

1,408,998

NET CURRENT ASSETS

1,435,097

1,344,933

TOTAL ASSETS LESS CURRENT LIABILITIES

2,318,346

2,369,464

CREDITORS

Amounts falling due after more than one year

7

(218,611

)

(239,206

)

PROVISIONS FOR LIABILITIES

(220,012

)

(256,133

)

NET ASSETS

1,879,723

1,874,125

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,878,723

1,873,125

SHAREHOLDERS' FUNDS

1,879,723

1,874,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 28 August 2026 and were signed on its behalf by:

W J M Nicholls - Director

J M P Lewis - Director

1.	STATUTORY INFORMATION

Ecogen Recycling 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stock has been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage manufacture or completion.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

2,586,209

Additions

164,495

Disposals

(304,339

)

At 28 February 2026

2,446,365

DEPRECIATION

At 1 March 2025

1,561,678

Charge for year

224,193

Eliminated on disposal

(222,755

)

At 28 February 2026

1,563,116

NET BOOK VALUE

At 28 February 2026

883,249

At 28 February 2025

1,024,531

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2025

605,900

Additions

109,000

Disposals

(65,493

)

Transfer to ownership

(147,082

)

At 28 February 2026

502,325

DEPRECIATION

At 1 March 2025

257,855

Charge for year

84,042

Eliminated on disposal

(28,653

)

Transfer to ownership

(104,723

)

At 28 February 2026

208,521

NET BOOK VALUE

At 28 February 2026

293,804

At 28 February 2025

348,045

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

490,464

565,152

Other debtors

2,195,602

1,934,551

2,686,066

2,499,703

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

13,248

31,789

Trade creditors

519,734

564,350

Other creditors

819,638

812,859

1,352,620

1,408,998

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

13,246

Other creditors

218,611

225,960

218,611

239,206

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Ecogen Group (Holdings) Ltd.

The registered office address of Ecogen Group (Holdings) Ltd is Kings Worthy Business Park, Stoke Charity Road, Kings Worthy, Hampshire, England, SO21 2RP