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Eco Hygiene Care Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09154709
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 44,563 48,038
Tangible Assets 5 7,131 7,217
51,694 55,255
CURRENT ASSETS
Stocks 6 529,925 485,122
Debtors 7 405,615 189,665
Cash at bank and in hand 1,264,701 154,774
2,200,241 829,561
Creditors: Amounts Falling Due Within One Year 8 (196,510 ) (379,523 )
NET CURRENT ASSETS (LIABILITIES) 2,003,731 450,038
TOTAL ASSETS LESS CURRENT LIABILITIES 2,055,425 505,293
Creditors: Amounts Falling Due After More Than One Year 9 (298,634 ) (247,956 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,783 ) (598 )
NET ASSETS 1,755,008 256,739
CAPITAL AND RESERVES
Called up share capital 10 2 2
Share premium account 2,462,869 1,041,612
Profit and Loss Account (707,863 ) (784,875 )
SHAREHOLDERS' FUNDS 1,755,008 256,739
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For the 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.
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
Frances Clear
Director
23 September 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eco Hygiene Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09154709 . The registered office is 10 Victoria Street, Bristol, BS1 6BN.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Intangibles are being amortised evenly over their estimated useful life at the rate of 10-15% per annum.
2.4. 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 20% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Going concern
The directors have confirmed that they will continue to give financial support to the company until such time as its position improves. In addition, the directors have confirmed that they will not recall their loans within 12 months. The directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 9)
12 9
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4. Intangible Assets
Other
£
Cost
As at 1 January 2025 63,790
Additions 7,660
As at 31 December 2025 71,450
Amortisation
As at 1 January 2025 15,752
Provided during the period 11,135
As at 31 December 2025 26,887
Net Book Value
As at 31 December 2025 44,563
As at 1 January 2025 48,038
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 7,033 7,486 14,519
Additions 4,600 1,794 6,394
Disposals - (3,566 ) (3,566 )
As at 31 December 2025 11,633 5,714 17,347
Depreciation
As at 1 January 2025 2,209 5,093 7,302
Provided during the period 4,348 1,191 5,539
Disposals - (2,625 ) (2,625 )
As at 31 December 2025 6,557 3,659 10,216
Net Book Value
As at 31 December 2025 5,076 2,055 7,131
As at 1 January 2025 4,824 2,393 7,217
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6. Stocks
2025 2024
£ £
Stock 529,925 485,122
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 158,505 63,546
Other debtors 247,110 126,119
405,615 189,665
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,963 41,039
Bank loans and overdrafts 47,462 149,378
Convertible loan - 150,000
Other creditors 93,574 37,049
Taxation and social security 16,511 2,057
196,510 379,523
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 206,814 156,448
Directors loans 91,820 91,508
298,634 247,956
Included in creditors due within one year and creditors falling due after more than one year are bank loans totalling £254,275 which are secured by a fixed charge over the assets of the company.
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
During the year a further 27,951 Ordinary shares of £0.000005917 and 52,388 A Ordinary shares of £0.000005917 were issued for a total consideration of £1,491,250.
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11. Related Party Transactions
Included within creditors is a director's loan account in the sum of £91,820 (December 2024 - £91,508) due to the director, Frances Clear. The balance is unsecured, interest free and carries no fixed date of repayment.
12. Ultimate Controlling Party
The company is under control of its directors
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