Company registration number 07339577 (England and Wales)
ECOSPILL LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ECOSPILL LTD
COMPANY INFORMATION
Directors
Mr Mark Hutchinson
Mr Mark Sanderson
Company number
07339577
Registered office
Aldwarke Business Park
Unit 7A-7E Waddington Way
Rotherham
United Kingdom
S65 3SH
Auditor
BK Plus Limited
13 Windsor Terrace
Jesmond
Newcastle Upon Tyne
England
NE2 4HE
ECOSPILL LTD
CONTENTS
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditor's report
4 - 6
Profit and loss account
7
Statement of comprehensive income
8
Balance sheet
9
Statement of changes in equity
10
Notes to the financial statements
11 - 22
ECOSPILL LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present the strategic report for the year ended 31 December 2025.

Review of the business

In 2025 the company continued to grow, building on the success of previous years. Turnover saw a small increase of 1.5% rising to over £13.7 million. This performance remains very encouraging given the market conditions and competition encountered.

The companies gross profit also increased with margins rising to 23.19% from 22.6%. The companies gross profit increased to £3.2 million from £3.1 million in 2024. This highlights the continued efficiencies achieved from managing the operations.

Administration costs increased in 2025 but were in line with management expectations.

Principal risks and uncertainties

No new risks have presented themselves during the year, so continued pressure on raw material costs, staff and energy prices are still the main risks associated with the company.

Key performance indicators

The company continues to measure performance on a monthly basis by reviewing turnover, gross margins, operating profit and cash balances held at the bank

On behalf of the board

.............................................
Mr Mark Sanderson
Director
29 June 2026
ECOSPILL LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of specialised cleaning products.

Results and dividends

The results for the year are set out on page 7.

Ordinary dividends were paid amounting to £1,095,000. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr Mark Hutchinson
Mr Mark Sanderson
Auditor

In accordance with the company's articles, a resolution proposing that BK Plus Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
..............................................
Mr Mark Sanderson
Director
29 June 2026
ECOSPILL LTD
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ECOSPILL LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF ECOSPILL LTD
- 4 -
Opinion

We have audited the financial statements of Ecospill Ltd (the 'company') for the year ended 31 December 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

ECOSPILL LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF ECOSPILL LTD
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

From the preliminary stage of the audit, we ensure our understanding of the entity is up to date. This includes, but is not limited to, current knowledge of their activities, the business and control environments, and their compliance with the applicable legal and regulatory frameworks. The information supports our risk identification and the subsequent design of audit procedures to mitigate those risks; ensuring that the audit evidence obtained is sufficient and appropriate to support our opinion.

In response to the risks identified, specific to this entity, we designed procedures which included, but were not limited to:

- Enquiry of management, those charged with governance around actual and potential litigation and claim;

- Reviewing minutes of meetings of those charged with governance, if available;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matters which we are required to address

The prior year financial statements were audited.

ECOSPILL LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF ECOSPILL LTD
- 6 -

The purpose of our audit work and to whom we owe our responsibilities

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

Colin Chater FCA
Senior Statutory Auditor
For and on behalf of BK Plus Audit Limited
29 June 2026
13 Windsor Terrace
Jesmond
Newcastle Upon Tyne
England
NE2 4HE
ECOSPILL LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2025
2024
Notes
£
£
Turnover
2
13,729,474
13,526,239
Cost of sales
(10,542,413)
(10,465,276)
Gross profit
3,187,061
3,060,963
Distribution costs
(99,869)
(114,058)
Administrative expenses
(2,035,201)
(1,749,376)
Other operating income
261,315
200,175
Operating profit
4
1,313,306
1,397,704
Interest receivable and similar income
7
241,170
43,191
Interest payable and similar expenses
8
(149,525)
(115,913)
Profit before taxation
1,404,951
1,324,982
Tax on profit
9
(326,211)
(313,292)
Profit for the financial year
1,078,740
1,011,690

The profit and loss account has been prepared on the basis that all operations are continuing operations.

ECOSPILL LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
2025
2024
£
£
Profit for the year
1,078,740
1,011,690
Other comprehensive income
-
-
Total comprehensive income for the year
1,078,740
1,011,690
ECOSPILL LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
230,137
204,630
Investments
12
1,341,425
1,341,425
1,571,562
1,546,055
Current assets
Stocks
14
870,499
786,080
Debtors
15
3,801,092
3,987,415
Cash at bank and in hand
215,760
411,607
4,887,351
5,185,102
Creditors: amounts falling due within one year
16
(3,607,304)
(3,881,609)
Net current assets
1,280,047
1,303,493
Total assets less current liabilities
2,851,609
2,849,548
Creditors: amounts falling due after more than one year
17
(49,754)
(43,839)
Provisions for liabilities
Deferred tax liability
20
16,914
4,508
(16,914)
(4,508)
Net assets
2,784,941
2,801,201
Capital and reserves
Called up share capital
22
4
4
Profit and loss reserves
2,784,937
2,801,197
Total equity
2,784,941
2,801,201

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 29 June 2026 and are signed on its behalf by:
..............................................
..............................................
Mr Mark Hutchinson
Mr Mark Sanderson
Director
Director
Company registration number 07339577 (England and Wales)
ECOSPILL LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
4
2,489,507
2,489,511
Year ended 31 December 2024:
Profit and total comprehensive income
-
1,011,690
1,011,690
Dividends
10
-
(700,000)
(700,000)
Balance at 31 December 2024
4
2,801,197
2,801,201
Year ended 31 December 2025:
Profit and total comprehensive income
-
1,078,740
1,078,740
Dividends
10
-
(1,095,000)
(1,095,000)
Balance at 31 December 2025
4
2,784,937
2,784,941
ECOSPILL LTD
STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sale of goods
13,729,474
13,526,239
2025
2024
£
£
Turnover analysed by geographical market
UK
13,475,138
13,463,091
Europe
110,690
60,913
ROW
143,646
2,235
13,729,474
13,526,239
2025
2024
£
£
Other revenue
Interest income
10,170
3,191
Dividends received
231,000
40,000
Grants received
21,300
-
3
Accounting policies
Company information

Ecospill Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Aldwarke Business Park, Unit 7A-7E Waddington Way, Rotherham, United Kingdom, S65 3SH.

3.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Accounting policies
(Continued)
- 12 -

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 4 ‘Statement of Financial Position’: Reconciliation of the opening and closing number of shares;

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Ecospill Group Holdings Limited. These consolidated financial statements are available from its registered office, Aldwarke Business Park, Unit 7a-7e Waddington Way, Rotherham, United Kingdom, S65 3SH.

3.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

3.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over the remaining life of the lease
Plant and equipment
20% reducing balance
Fixtures and fittings
20% straight line
Motor vehicles
30% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

3.5
Fixed asset investments

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Accounting policies
(Continued)
- 13 -
3.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

3.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

3.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Accounting policies
(Continued)
- 14 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

3.10
Equity instruments

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Accounting policies
(Continued)
- 15 -
3.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

3.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

3.15
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

3.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange gains
(92,943)
(68,486)
Government grants
(21,300)
-
Fees payable to the company's auditor for the audit of the company's financial statements
14,200
7,200
Depreciation of tangible fixed assets
57,080
79,969
Loss on disposal of tangible fixed assets
7,246
-
Operating lease charges
337,418
277,391
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Warehouse
19
17
Admin & Accounts
16
16
Sales
7
7
Directors
2
2
Total
44
42

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,369,778
1,214,238
Social security costs
135,305
111,658
Pension costs
27,595
25,207
1,532,678
1,351,103
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
24,855
24,000
ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
745
3,191
Other interest income
9,425
-
0
Total interest revenue
10,170
3,191
Other income from investments
Dividends received
231,000
40,000
Total income
241,170
43,191
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
2,771
6,382
Interest on invoice finance arrangements
139,928
105,038
Interest on finance leases and hire purchase contracts
6,826
4,493
149,525
115,913
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
308,865
318,492
Benefit arising from a previously unrecognised tax loss or credit
4,940
-
0
Total current tax
313,805
318,492
Deferred tax
Origination and reversal of timing differences
12,406
(5,200)
Total tax charge
326,211
313,292
ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Taxation
(Continued)
- 18 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,404,951
1,324,982
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
351,238
331,246
Tax effect of expenses that are not deductible in determining taxable profit
(7,681)
71,068
Group relief
-
0
(26,915)
Permanent capital allowances in excess of depreciation
(12,406)
(20,799)
Under/(over) provided in prior years
(4,940)
-
0
Deferred tax adjustments in respect of prior years
-
0
(1,308)
Dividend income
-
0
(40,000)
Taxation charge for the year
326,211
313,292
10
Dividends
2025
2024
£
£
Final paid
1,095,000
700,000
11
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
99,760
176,459
80,785
233,231
590,235
Additions
-
0
6,938
30,215
54,000
91,153
Disposals
-
0
-
0
-
0
(27,000)
(27,000)
At 31 December 2025
99,760
183,397
111,000
260,231
654,388
Depreciation and impairment
At 1 January 2025
99,759
107,128
62,019
116,699
385,605
Depreciation charged in the year
-
0
10,950
9,690
36,440
57,080
Eliminated in respect of disposals
-
0
-
0
-
0
(18,434)
(18,434)
At 31 December 2025
99,759
118,078
71,709
134,705
424,251
ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 19 -
Carrying amount
At 31 December 2025
1
65,319
39,291
125,526
230,137
At 31 December 2024
1
69,331
18,766
116,532
204,630

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

2025
2024
£
£
Motor vehicles
-
0
32,375
12
Fixed asset investments
2025
2024
Notes
£
£
Investments in subsidiaries
13
1,341,425
1,341,425
13
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Yourlink Limited
Aldwarke Business Park Unit 7a - 7e, Waddington Way, Rotherham, England, S65 3SH
Ordinary shares of £1 each
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Yourlink Limited
737,369
227,012
14
Stocks
2025
2024
£
£
Finished goods and goods for resale
870,499
786,080
ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 20 -
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,569,109
2,759,742
Amounts owed by group undertakings
1,062,544
1,041,853
Other debtors
22,245
26,783
Prepayments and accrued income
147,194
159,037
3,801,092
3,987,415
16
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
19
18,939
45,455
Obligations under finance leases
23,596
6,496
Trade creditors
1,928,736
1,932,763
Amounts owed to group undertakings
8,153
47,318
Corporation tax
80,004
253,691
Other taxation and social security
316,885
343,103
Other creditors
1,141,276
1,206,968
Accruals and deferred income
89,715
45,815
3,607,304
3,881,609
17
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
19
-
0
18,939
Obligations under finance leases
49,754
24,900
49,754
43,839
18
Secured Borrowings
2025
2024
£
£
Included in other creditors due within one year (secured on the book debts of the Company)
1,096,332
977,869
CBIL loan (secured by a fixed and floating charge over the assets of the Company)
109,848
155,303
1,206,180
1,133,172
ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
19
Loans and overdrafts
2025
2024
£
£
Bank loans
18,939
64,394
Payable within one year
18,939
45,455
Payable after one year
-
0
18,939
20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
16,914
4,508
2025
Movements in the year:
£
Liability at 1 January 2025
4,508
Charge to profit or loss
12,406
Liability at 31 December 2025
16,914

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
27,595
25,207

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

ECOSPILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 22 -
22
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 4p each
100
100
4
4
23
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
305,382
95,416
Years 2-5
838,489
-
0
1,143,871
95,416
24
Ultimate controlling party

The ultimate parent company of Ecospill Limited is Ecospill Group Holdings Limited whose registered office is:-

Aldwarke Business Park

Unit 7a - 7e Waddington Way

Rotherham

S65 3SH

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