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REGISTERED NUMBER: 04294138 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR

ELLISON AND GROOM LIMITED

ELLISON AND GROOM LIMITED (REGISTERED NUMBER: 04294138)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ELLISON AND GROOM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2023







DIRECTORS: J Eastham
K Eastham





SECRETARY: K Eastham





REGISTERED OFFICE: The Joinery Warehouse
Parkinson Street
Mill Hill
Blackburn
Lancashire
BB2 4ET





REGISTERED NUMBER: 04294138 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Chartered Accountants
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

ELLISON AND GROOM LIMITED (REGISTERED NUMBER: 04294138)

BALANCE SHEET
30TH SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 110,966 120,781
Investments 6 9,937 12,927
120,903 133,708

CURRENT ASSETS
Stocks 3,000 1,752
Debtors 7 35,048 32,845
Cash at bank 2,271 40,488
40,319 75,085
CREDITORS
Amounts falling due within one year 8 103,999 123,405
NET CURRENT LIABILITIES (63,680 ) (48,320 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,223

85,388

CREDITORS
Amounts falling due after more than one year 9 (34,850 ) (39,889 )

PROVISIONS FOR LIABILITIES (5,743 ) (7,080 )
NET ASSETS 16,630 38,419

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 15,630 37,419
SHAREHOLDERS' FUNDS 16,630 38,419

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

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

ELLISON AND GROOM LIMITED (REGISTERED NUMBER: 04294138)

BALANCE SHEET - continued
30TH 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th January 2024 and were signed on its behalf by:





J Eastham - Director


ELLISON AND GROOM LIMITED (REGISTERED NUMBER: 04294138)

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


1. STATUTORY INFORMATION

Ellison And Groom 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on reducing balance and 15% 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 Income Statement, 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.

ELLISON AND GROOM LIMITED (REGISTERED NUMBER: 04294138)

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


2. ACCOUNTING POLICIES - continued

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.

Fixed asset investments
Investments are stated at cost and are subject to an impairment charge such that the investment is written off over the lease period of the caravan pitch.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2022
and 30th September 2023 50,000
AMORTISATION
At 1st October 2022
and 30th September 2023 50,000
NET BOOK VALUE
At 30th September 2023 -
At 30th September 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2022 131,158 123,103 254,261
Additions - 1,388 1,388
At 30th September 2023 131,158 124,491 255,649
DEPRECIATION
At 1st October 2022 48,513 84,967 133,480
Charge for year 2,623 8,580 11,203
At 30th September 2023 51,136 93,547 144,683
NET BOOK VALUE
At 30th September 2023 80,022 30,944 110,966
At 30th September 2022 82,645 38,136 120,781

ELLISON AND GROOM LIMITED (REGISTERED NUMBER: 04294138)

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


6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
30.9.23 30.9.22
£    £   
Caravan 29,902 29,902
Impairment on caravan (19,965 ) (16,975 )
9,937 12,927

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 35,048 32,845

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 5,267 10,681
Trade creditors 32,045 38,243
Taxation and social security 21,568 23,286
Other creditors 45,119 51,195
103,999 123,405

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans 34,850 39,889

Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 years 12,416 18,010