REGISTERED NUMBER: 15431949 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ECH COMPLIANCE LTD

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTORS:

S Davies

Mr R Davies

REGISTERED OFFICE:

UNIT 1B , THE OAKS, BROOK LANE

RIXTON

WARRINGTON

Cheshire

WA3 6DS

REGISTERED NUMBER:

15431949 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Water collection, treatment and supply

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 February 2025 to the date of this report.

The beneficial interests of the directors holding office at 31 January 2026 in the shares of the company, according to the register of directors' interests, were as follows:

31.1.26

1.2.25

Ordinary shares of £1 each

S Davies

1

1

Mr R Davies

1

1

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Davies - Director

29 October 2026

FIXED ASSETS

Tangible assets

4

181,999

105,635

CURRENT ASSETS

Stocks

1,009

910

Debtors

5

152,003

123,831

Cash at bank

406,405

75,080

559,417

199,821

CREDITORS

Amounts falling due within one year

6

(210,490

)

(123,482

)

NET CURRENT ASSETS

348,927

76,339

TOTAL ASSETS LESS CURRENT LIABILITIES

530,926

181,974

CREDITORS

Amounts falling due after more than one year

7

(89,088

)

(57,719

)

PROVISIONS FOR LIABILITIES

(45,500

)

(26,409

)

NET ASSETS

396,338

97,846

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

396,336

97,844

SHAREHOLDERS' FUNDS

396,338

97,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

S Davies - Director

1.	STATUTORY INFORMATION

ECH Compliance Ltd 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.

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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

7,281

-

101,374

1,857

110,512

Additions

26,663

3,986

81,326

3,374

115,349

At 31 January 2026

33,944

3,986

182,700

5,231

225,861

DEPRECIATION

At 1 February 2025

956

-

3,717

204

4,877

Charge for year

4,456

411

33,313

805

38,985

At 31 January 2026

5,412

411

37,030

1,009

43,862

NET BOOK VALUE

At 31 January 2026

28,532

3,575

145,670

4,222

181,999

At 31 January 2025

6,325

-

97,657

1,653

105,635

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

100,943

Additions

80,235

At 31 January 2026

181,178

DEPRECIATION

At 1 February 2025

3,717

Charge for year

33,137

At 31 January 2026

36,854

NET BOOK VALUE

At 31 January 2026

144,324

At 31 January 2025

97,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

137,179

121,881

Other debtors

14,824

1,950

152,003

123,831

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

6,953

Hire purchase contracts (see note 8)

38,792

18,808

Trade creditors

24,668

12,966

Taxation and social security

133,230

28,355

Other creditors

13,800

56,400

210,490

123,482

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts (see note 8)

89,088

57,719

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

£

Gross obligations repayable:

Within one year

48,152

24,359

Between one and five years

109,541

74,454

157,693

98,813

Finance charges repayable:

Within one year

9,360

5,551

Between one and five years

20,453

16,735

29,813

22,286

Net obligations repayable:

Within one year

38,792

18,808

Between one and five years

89,088

57,719

127,880

76,527

Non-cancellable

operating leases

31.1.26

31.1.25

£

£

Within one year

16,221

5,938

Between one and five years

21,874

17,813

38,095

23,751

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

127,880

76,527

Assets held subject to hire purchase are secured on the assets to which they relate.

10.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.