Echalar Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09539614

Echalar Limited

Filleted Unaudited Financial Statements

30 April 2026

Echalar Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Echalar Limited

Year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Echalar Limited for the year ended 30 April 2026, which comprise the balance sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Echalar Limited in accordance with the terms of our engagement letter dated 9 August 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Echalar Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Echalar Limited and its director for our work or for this report.

It is your duty to ensure that Echalar Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Echalar Limited. You consider that Echalar Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Echalar Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MILLER DAVIES LLP Chartered accountants

A3 Broomsleigh Business Park Worsley Bridge Road London SE26 5BN

2 November 2026

Echalar Limited

Balance Sheet

30 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		3,513	4,190

Current assets

Debtors	6	232,827	286,022
Cash at bank and in hand		199,038	118,286
		---------	---------
		431,865	404,308

Creditors: amounts falling due within one year	7	65,435		49,438
		---------		---------
Net current assets			366,430	354,870
			---------	---------
Total assets less current liabilities			369,943	359,060
			---------	---------
Net assets			369,943	359,060
			---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	369,942	359,059
	---------	---------
Shareholders funds	369,943	359,060
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 2 November 2026 , and are signed on behalf of the board by:

Mr T. McConnon
Director

Company registration number: 09539614

Echalar Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the trading income earned in the year and is measured at the fair value of the consideration received or receivable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and Fittings	-	25% straight line
Office Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 May 2025	–	13,383	13,383
Additions	1,144	1,040	2,184
Disposals	–	( 3,343)	( 3,343)
	-------	--------	--------
At 30 April 2026	1,144	11,080	12,224
	-------	--------	--------
Depreciation
At 1 May 2025	–	9,193	9,193
Charge for the year	286	2,575	2,861
Disposals	–	( 3,343)	( 3,343)
	-------	--------	--------
At 30 April 2026	286	8,425	8,711
	-------	--------	--------
Carrying amount
At 30 April 2026	858	2,655	3,513
	-------	--------	--------
At 30 April 2025	–	4,190	4,190
	-------	--------	--------

6. Debtors

	2026	2025
	£	£
Other debtors	232,827	286,022
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	–	114
Corporation tax	38,640	17,873
Social security and other taxes	499	36
Other creditors	26,296	31,415
	--------	--------
	65,435	49,438
	--------	--------

8. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2026	2025
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	431,866	404,308
	---------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	26,298	31,530
	--------	--------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr T. McConnon	( 653)	40	( 613)
	----	----	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr T. McConnon	( 313)	( 340)	( 653)
	----	----	----