Registration number: 16223604

ETH Associates Ltd

Profit and Loss Account for the Period from 3 February 2025 to 28 February 2026

The company has not traded during the period. During this period, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

ETH Associates Ltd

(Registration number: 16223604)
Balance Sheet as at 28 February 2026

	Note	2026 £
Fixed assets
Other financial assets	3	51
Current assets
Debtors	4	100
Creditors: Amounts falling due within one year	5	(51)
Net current assets		49
Net assets		100
Capital and reserves
Called up share capital	6	100
Shareholders' funds		100

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 29 October 2026
 

......................................... M T Etheridge Director

ETH Associates Ltd

Notes to the Unaudited Financial Statements for the Period from 3 February 2025 to 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
60 Newland Street
Coleford
Gloucestershire
GL16 8AL
United Kingdom

These financial statements were authorised for issue by the director on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

ETH Associates Ltd

Notes to the Unaudited Financial Statements for the Period from 3 February 2025 to 28 February 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

ETH Associates Ltd

Notes to the Unaudited Financial Statements for the Period from 3 February 2025 to 28 February 2026 (continued)

3	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
Additions	51	51
At 28 February 2026	51	51
Impairment
Carrying amount
At 28 February 2026	51	51

4

Debtors

Current	2026 £
Other debtors	100
	100

5

Creditors

	2026 £
Due within one year
Other payables	51

ETH Associates Ltd

Notes to the Unaudited Financial Statements for the Period from 3 February 2025 to 28 February 2026 (continued)

6	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary A Shares of £1 each	52	52
Ordinary B Shares of £1 each	12	12
Ordinary C Shares of £1 each	9	9
Ordinary D Shares of £1 each	9	9
Ordinary E Shares of £1 each	9	9
Ordinary F Shares of £1 each	9	9
	100	100