REGISTERED NUMBER: 07888436 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EKOLLON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C R Berry

REGISTERED OFFICE:

Kingscott Dix

Rockfield Business Park

Old Station Drive, Leckhampton

Cheltenham

Gloucestershire

GL53 0AN

REGISTERED NUMBER:

07888436 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Tangible assets

4

20,683

22,208

CURRENT ASSETS

Stocks

12,800

14,000

Debtors

5

23,376

98,537

Cash at bank and in hand

79,717

91,284

115,893

203,821

CREDITORS

Amounts falling due within one year

6

(66,810

)

(137,022

)

NET CURRENT ASSETS

49,083

66,799

TOTAL ASSETS LESS CURRENT LIABILITIES

69,766

89,007

CREDITORS

Amounts falling due after more than one year

7

-

(8,333

)

PROVISIONS FOR LIABILITIES

8

(1,098

)

(1,098

)

NET ASSETS

68,668

79,576

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,568

79,476

SHAREHOLDERS' FUNDS

68,668

79,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

Mr C R Berry - Director

1.	STATUTORY INFORMATION

Ekollon Limited 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.

Significant judgements and estimates

The directors are of the opinion that there are no significant judgements or estimations used in preparing the financial statements.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transition value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

7,524

5,319

37,675

30,965

81,483

Additions

3,464

-

-

628

4,092

Disposals

-

-

-

(6,713

)

(6,713

)

At 31 December 2025

10,988

5,319

37,675

24,880

78,862

DEPRECIATION

At 1 January 2025

4,435

4,290

20,912

29,637

59,274

Charge for year

463

218

4,190

747

5,618

Eliminated on disposal

-

-

-

(6,713

)

(6,713

)

At 31 December 2025

4,898

4,508

25,102

23,671

58,179

NET BOOK VALUE

At 31 December 2025

6,090

811

12,573

1,209

20,683

At 31 December 2024

3,089

1,029

16,763

1,328

22,209

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,075

93,069

Other debtors

3,301

5,468

23,376

98,537

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,345

10,000

Trade creditors

15,574

55,167

Taxation and social security

26,674

53,291

Other creditors

16,217

18,564

66,810

137,022

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,098

1,098

Deferred

tax

£

Balance at 1 January 2025

1,098

Balance at 31 December 2025

1,098