Ecotex Engineering Systems Ltd - Period Ending 2025-12-31

Registration number: 08823575

Ecotex Engineering Systems Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2025

Ecotex Engineering Systems Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

Ecotex Engineering Systems Ltd

Company Information

Director

Mr K Murphy

Registered office

86A Elmers Green
Skelmersdale
Lancashire
WN8 6SE

Accountants

McDade Roberts Accountants Ltd
Chartered Accountants316 Blackpool Road
Preston
Lancashire
PR2 3AE

Ecotex Engineering Systems Ltd

(Registration number: 08823575)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	80,136	133,820
Current assets
Debtors	5	139,620	362,717
Cash at bank and in hand		110,539	68,854
		250,159	431,571
Creditors: Amounts falling due within one year	6	(105,710)	(151,957)
Net current assets		144,449	279,614
Total assets less current liabilities		224,585	413,434
Provisions for liabilities		(5,126)	(18,126)
Net assets		219,459	395,308
Capital and reserves
Called up share capital		2	2
Retained earnings		219,457	395,306
Shareholders' funds		219,459	395,308

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 20 August 2026

Ecotex Engineering Systems Ltd

(Registration number: 08823575)
Statement of Financial Position as at 31 December 2025 (continued)

.........................................
Mr K Murphy
Director

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
86A Elmers Green
Skelmersdale
Lancashire
WN8 6SE

These financial statements were authorised for issue by the director on 20 August 2026.

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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 statement of financial position 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:

Asset class	Depreciation method and rate
Plant and machinery	20% on cost
Motor vehicles	20% on cost
Office equipment	33% on cost

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 5).

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

Land and buildings
£

Improvements to property
£

Plant and machinery
£

Office equipment
£

Motor vehicles
£

Cost or valuation

At 1 January 2025

25,817

40,500

53,591

4,759

104,563

Additions

-

-

-

4,039

-

Disposals

-

-

-

-

(60,769)

At 31 December 2025

25,817

40,500

53,591

8,798

43,794

Depreciation

At 1 January 2025

-

-

48,441

4,151

42,818

Charge for the year

-

-

1,717

1,632

5,759

Eliminated on disposal

-

-

-

-

(12,154)

At 31 December 2025

-

-

50,158

5,783

36,423

Carrying amount

At 31 December 2025

25,817

40,500

3,433

3,015

7,371

At 31 December 2024

25,817

40,500

5,150

608

61,745

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets (continued)

	Total £
Cost or valuation
At 1 January 2025	229,230
Additions	4,039
Disposals	(60,769)
At 31 December 2025	172,500
Depreciation
At 1 January 2025	95,410
Charge for the year	9,108
Eliminated on disposal	(12,154)
At 31 December 2025	92,364
Carrying amount
At 31 December 2025	80,136
At 31 December 2024	133,820

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets (continued)

5

Debtors

Current

2025
£

2024
£

Trade debtors

-

7,783

Other debtors

139,620

354,934

139,620

362,717

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	24,245	19,030
Taxation and social security	74,267	127,976
Accruals and deferred income	3,136	5,100
Other creditors	4,062	(149)
	105,710	151,957

7	Related party transactions

Ecotex Engineering Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7	Related party transactions (continued)

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	25,140	24,092
Contributions paid to money purchase schemes	189	190
	25,329	24,282

	Land and buildings £	Improvements to property £	Plant and machinery £	Office equipment £	Motor vehicles £
Cost or valuation
At 1 January 2025	25,817	40,500	53,591	4,759	104,563
Additions	-	-	-	4,039	-
Disposals	-	-	-	-	(60,769)
At 31 December 2025	25,817	40,500	53,591	8,798	43,794
Depreciation
At 1 January 2025	-	-	48,441	4,151	42,818
Charge for the year	-	-	1,717	1,632	5,759
Eliminated on disposal	-	-	-	-	(12,154)
At 31 December 2025	-	-	50,158	5,783	36,423
Carrying amount
At 31 December 2025	25,817	40,500	3,433	3,015	7,371
At 31 December 2024	25,817	40,500	5,150	608	61,745

Current	2025 £	2024 £
Trade debtors	-	7,783
Other debtors	139,620	354,934
	139,620	362,717