IRIS Accounts Production v24.3.0.553 08163418 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh081634182023-01-31081634182024-01-31081634182023-02-012024-01-31081634182021-07-31081634182021-08-012023-01-31081634182023-01-3108163418ns15:EnglandWales2023-02-012024-01-3108163418ns14:PoundSterling2023-02-012024-01-3108163418ns10:Director12023-02-012024-01-3108163418ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3108163418ns10:SmallEntities2023-02-012024-01-3108163418ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3108163418ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3108163418ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3108163418ns10:FullAccounts2023-02-012024-01-310816341812023-02-012024-01-3108163418ns10:OrdinaryShareClass12023-02-012024-01-3108163418ns10:Director22023-02-012024-01-3108163418ns10:RegisteredOffice2023-02-012024-01-3108163418ns5:CurrentFinancialInstruments2024-01-3108163418ns5:CurrentFinancialInstruments2023-01-3108163418ns5:Non-currentFinancialInstruments2024-01-3108163418ns5:Non-currentFinancialInstruments2023-01-3108163418ns5:ShareCapital2024-01-3108163418ns5:ShareCapital2023-01-3108163418ns5:RetainedEarningsAccumulatedLosses2024-01-3108163418ns5:RetainedEarningsAccumulatedLosses2023-01-3108163418ns5:NetGoodwill2023-02-012024-01-3108163418ns5:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3108163418ns5:NetGoodwill2024-01-3108163418ns5:PlantMachinery2023-01-3108163418ns5:FurnitureFittings2023-01-3108163418ns5:MotorVehicles2023-01-3108163418ns5:ComputerEquipment2023-01-3108163418ns5:PlantMachinery2023-02-012024-01-3108163418ns5:FurnitureFittings2023-02-012024-01-3108163418ns5:MotorVehicles2023-02-012024-01-3108163418ns5:ComputerEquipment2023-02-012024-01-3108163418ns5:PlantMachinery2024-01-3108163418ns5:FurnitureFittings2024-01-3108163418ns5:MotorVehicles2024-01-3108163418ns5:ComputerEquipment2024-01-3108163418ns5:PlantMachinery2023-01-3108163418ns5:FurnitureFittings2023-01-3108163418ns5:MotorVehicles2023-01-3108163418ns5:ComputerEquipment2023-01-3108163418ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-3108163418ns5:ComputerEquipmentns5:LeasedAssetsHeldAsLessee2023-01-3108163418ns5:LeasedAssetsHeldAsLessee2023-01-3108163418ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-02-012024-01-3108163418ns5:ComputerEquipmentns5:LeasedAssetsHeldAsLessee2023-02-012024-01-3108163418ns5:LeasedAssetsHeldAsLessee2023-02-012024-01-3108163418ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-01-3108163418ns5:ComputerEquipmentns5:LeasedAssetsHeldAsLessee2024-01-3108163418ns5:LeasedAssetsHeldAsLessee2024-01-3108163418ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-3108163418ns5:ComputerEquipmentns5:LeasedAssetsHeldAsLessee2023-01-3108163418ns5:LeasedAssetsHeldAsLessee2023-01-3108163418ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3108163418ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-3108163418ns10:OrdinaryShareClass12024-01-31
REGISTERED NUMBER: 08163418 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

ELLIE ELLIE LTD

ELLIE ELLIE LTD (REGISTERED NUMBER: 08163418)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ELLIE ELLIE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: N E Perkin
D Perkin





REGISTERED OFFICE: Unit B Marshalls of Evesham Transport Si
Pershore Airfield
Long Lane, Throckmorton
Pershore
Worcestershire
WR10 2JH





REGISTERED NUMBER: 08163418 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

ELLIE ELLIE LTD (REGISTERED NUMBER: 08163418)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 933 -
Tangible assets 4 17,844 25,450
18,777 25,450

CURRENT ASSETS
Stocks 5 114,291 150,804
Debtors 6 22,055 43,746
Cash at bank and in hand 42,142 71,921
178,488 266,471
CREDITORS
Amounts falling due within one year 7 56,287 46,254
NET CURRENT ASSETS 122,201 220,217
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,978

245,667

CREDITORS
Amounts falling due after more than one
year

8

(8,356

)

(12,823

)

PROVISIONS FOR LIABILITIES (4,461 ) (4,801 )
NET ASSETS 128,161 228,043

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 128,061 227,943
SHAREHOLDERS' FUNDS 128,161 228,043

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

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 22 October 2024 and were signed on its behalf by:



D Perkin - Director


ELLIE ELLIE LTD (REGISTERED NUMBER: 08163418)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. 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 sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimate useful life of 5 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
Plant & Machinery20% Straight line
Fixtures & Fittings20% Straight line
Computer Equipment33% & 25% Straight line
Website Development25% Straight line

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

ELLIE ELLIE LTD (REGISTERED NUMBER: 08163418)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 10 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 1,000
At 31 January 2024 1,000
AMORTISATION
Amortisation for year 67
At 31 January 2024 67
NET BOOK VALUE
At 31 January 2024 933

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Website Computer
machinery fittings Development equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 61,512 24,029 4,612 27,948 118,101
Additions - 388 - 1,410 1,798
At 31 January 2024 61,512 24,417 4,612 29,358 119,899
DEPRECIATION
At 1 February 2023 41,440 22,546 3,752 24,913 92,651
Charge for year 5,913 659 762 2,070 9,404
At 31 January 2024 47,353 23,205 4,514 26,983 102,055
NET BOOK VALUE
At 31 January 2024 14,159 1,212 98 2,375 17,844
At 31 January 2023 20,072 1,483 860 3,035 25,450

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 20,246 16,191 36,437
DEPRECIATION
At 1 February 2023 5,736 16,191 21,927
Charge for year 4,049 - 4,049
At 31 January 2024 9,785 16,191 25,976
NET BOOK VALUE
At 31 January 2024 10,461 - 10,461
At 31 January 2023 14,510 - 14,510

ELLIE ELLIE LTD (REGISTERED NUMBER: 08163418)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

5. STOCKS
2024 2023
£    £   
Stocks 114,291 150,804

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,626 1,639
Other debtors 16,609 36,664
Shopify Control 262 -
Tax 1,523 1,523
Prepayments 2,035 3,920
22,055 43,746

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,467 4,099
Trade creditors 9,386 17,225
Amounts owed to group undertakings 29,984 -
Social security and other taxes - 1,600
VAT 5,645 13,923
Other creditors 5,750 4,482
Accrued expenses 1,055 4,925
56,287 46,254

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 8,356 12,823

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

During the year, Ellie Ellie Limited borrowed from Regency Hampers (parent company) £29,984. All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Regency Hampers Limited.

This was by virtue of the 100% holding of the issued share capital.