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REGISTERED NUMBER: 05228467 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

R ELLIOTT ASSOCIATES LIMITED

R ELLIOTT ASSOCIATES LIMITED (REGISTERED NUMBER: 05228467)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R ELLIOTT ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mr R D C Elliott
Mr A J N Elliott





REGISTERED OFFICE: Dennett House
Brighton Road
Sway
Lymington
Hampshire
SO41 6EB





REGISTERED NUMBER: 05228467 (England and Wales)





ACCOUNTANTS: Casson Beckman
Chartered Accountants
Murrills House
48 East Street
Portchester
Fareham
Hampshire
PO16 9XS

R ELLIOTT ASSOCIATES LIMITED (REGISTERED NUMBER: 05228467)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,669 10,999

CURRENT ASSETS
Debtors 5 29,365 48,926
Cash at bank and in hand 170,463 110,604
199,828 159,530
CREDITORS
Amounts falling due within one year 6 55,239 57,219
NET CURRENT ASSETS 144,589 102,311
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,258

113,310

PROVISIONS FOR LIABILITIES 2,027 2,090
NET ASSETS 153,231 111,220

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 143,231 101,220
SHAREHOLDERS' FUNDS 153,231 111,220

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

R ELLIOTT ASSOCIATES LIMITED (REGISTERED NUMBER: 05228467)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 2 November 2023 and were signed on its behalf by:





Mr A J N Elliott - Director


R ELLIOTT ASSOCIATES LIMITED (REGISTERED NUMBER: 05228467)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

R Elliott Associates Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents amounts receivable for services rendered net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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
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 10 (2022 - 9 ) .

R ELLIOTT ASSOCIATES LIMITED (REGISTERED NUMBER: 05228467)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Office Motor and
equipment vehicles fittings Totals
£    £    £    £   
COST
At 1 October 2022 44,614 2,172 10,359 57,145
Additions 2,746 - 324 3,070
At 30 September 2023 47,360 2,172 10,683 60,215
DEPRECIATION
At 1 October 2022 35,914 672 9,560 46,146
Charge for year 2,765 375 260 3,400
At 30 September 2023 38,679 1,047 9,820 49,546
NET BOOK VALUE
At 30 September 2023 8,681 1,125 863 10,669
At 30 September 2022 8,700 1,500 799 10,999

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 25,671 46,572
Other debtors 3,694 2,354
29,365 48,926

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,206 3,470
Taxation and social security 47,857 52,548
Other creditors 1,176 1,201
55,239 57,219