Ecology By Design Limited

Ecology By Design Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	15,608	21,323
Tangible fixed assets	4	70,546	64,766
		86,154	86,089
Current assets
Stocks	5	2,810	17,781
Debtors	6	358,392	419,717
Cash at bank and in hand		80,163	44,207
		441,365	481,705
Creditors: amount falling due within one year	7	(155,702)	(151,436)
Net current assets		285,663	330,269

Total assets less current liabilities		371,817	416,358
Creditors: amount falling due after more than one year	8	(56,497)	(76,830)
Accruals and deferred income		(269,620)	(296,852)
Provisions for liabilities	9	(23,023)	(35,348)
Net assets		22,677	7,328

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		22,577	7,228
Shareholders' funds		22,677	7,328

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 October 2026 and were signed on its behalf by:

-------------------------------
Benjamin Gardner
Director

Ecology By Design Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Ecology By Design Limited is a private company, limited by shares, registered in England and Wales, registration number 09318075, registration address Hampton House, Monument Park, Chalgrove, Oxford, Oxfordshire, OX44 7RW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33.3% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 28 (2025 : 27).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2025	28,578	28,578
Additions	-	-
Disposals	-	-
At 31 March 2026	28,578	28,578
Amortisation
At 01 April 2025	7,255	7,255
Charge for year	5,715	5,715
On disposals	-	-
At 31 March 2026	12,970	12,970
Net book values
At 31 March 2026	15,608	15,608
At 31 March 2025	21,323	21,323

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	192,608	192,608
Additions	40,566	40,566
Disposals	(10,819)	(10,819)
At 31 March 2026	222,355	222,355
Depreciation
At 01 April 2025	127,842	127,842
Charge for year	31,858	31,858
On disposals	(7,891)	(7,891)
At 31 March 2026	151,809	151,809
Net book values
Closing balance as at 31 March 2026	70,546	70,546
Opening balance as at 01 April 2025	64,766	64,766

Stocks

	2026 £		2025 £
Work in Progress	2,810		17,781
	2,810		17,781

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	147,215	250,387
Prepayments & Accrued Income	11,123	7,101
Other Debtors	200,054	102,942
Directors' Current Accounts	-	59,287
	358,392	419,717

Loan to Participators
The balance of the Directors Current Account £nil [2025: £59,287] was repaid during the year.
Where applicable interest was charged at the appropriate rate.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	15,528	20,329
Bank Loans & Overdrafts	29,003	45,670
Corporation Tax	9,115	-
PAYE & Social Security	26,103	18,976
Accrued Expenses	361	-
Other Creditors	1,000	500
VAT	74,592	65,961
	155,702	151,436

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	56,497		76,830
	56,497		76,830

Provisions for liabilities

	2026 £	2025 £
Deferred Tax	22,814	19,903
Charged to Profit & Loss	17	2,910
Pension Provisions	192	12,535
	23,023	35,348

10.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

11.	Summary of transactions with parent The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary of the group.

12.

Operating Lease Commitments

At the balance sheet date, the total of future minimum lease payments under non-cancellable operating leases for each of the following periods was:

.		2026 £		2025 £
Within 1 year		11,552		16,113
Later than one year and not later than five years		9,654		21,206