ECO DESIGN LIVING LTD


Directors	Agnieszka Siwonia
	Piotr Siwonia


Registered Address	11 Foxburrow Road
	Norwich
	NR7 8QU


Registered Number	11940339 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,962		16,623
Investment property	4		725,000		650,000
			731,962		666,623
Current assets
Debtors	5	20,908		16,948
Cash at bank and on hand		891		-
		21,799		16,948
Creditors amounts falling due within one year	6	(80,093)		(559,047)
Net current assets (liabilities)			(58,294)		(542,099)
Total assets less current liabilities			673,668		124,524
Creditors amounts falling due after one year	7		(566,484)		-
Provisions for liabilities	9		(70,879)		(54,544)
Net assets			36,305		69,980
Capital and reserves
Called up share capital			200		200
Profit and loss account			36,105		69,780
Shareholders' funds			36,305		69,980

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2026, and are signed on its behalf by:

Agnieszka Siwonia
Director
Registered Company No. 11940339

ECO DESIGN LIVING LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, and comprises revenue earned from the rendering of services. The company owns an investment property from which it derives rental income.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Fixtures and fittings	4	4
Office Equipment	3	3

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	11,895	13,192	8,282	33,369
Disposals	(11,895)	-	-	(11,895)
At 30 September 25	-	13,192	8,282	21,474
Depreciation and impairment
At 01 October 24	5,680	3,774	7,292	16,746
Charge for year	-	3,037	409	3,446
On disposals	(5,680)	-	-	(5,680)
At 30 September 25	-	6,811	7,701	14,512
Net book value
At 30 September 25	-	6,381	581	6,962
At 30 September 24	6,215	9,418	990	16,623

4.	Investment property


		£
	Fair value at 01 October 24	650,000
	Fair value adjustments	75,000
	At 30 September 25	725,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,037	13,748
Other debtors	-	200
Prepayments and accrued income	12,871	-
Total	20,908	13,948

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	714	313
Bank borrowings and overdrafts	13,077	477,506
Other creditors	63,950	78,877
Accrued liabilities and deferred income	2,352	2,351
Total	80,093	559,047

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	566,484	-
Total	566,484	-

8.	Secured creditors
	The bank borrowings include £13,077 (2024 - £477,506) due within one year and £532,075 (2024 - NIL) due after one year which are secured by way of a legal mortgage dated 27 May 2025 (2024 - 17 January 2024), creating a first fixed and floating charge over the company’s investment property and all other assets of the company.

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	70,879	54,544
Total	70,879	54,544