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ELITE ENGINEERING SERVICES (NORTH) LIMITED

Registered Number
10491435
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

ELITE ENGINEERING SERVICES (NORTH) LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

BOWMAN, Daniel Lee
IVESON, Andrew
IVESON, Melanie Jane
JONES, Gavin

Registered Address

Bay House Browgate
Baildon
Shipley
BD17 6BY

Registered Number

10491435 (England and Wales)
ELITE ENGINEERING SERVICES (NORTH) LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets352,94021,587
52,94021,587
Current assets
Stocks42,0352,898
Debtors5599,549626,991
Cash at bank and on hand280,219200,148
881,803830,037
Creditors amounts falling due within one year6(647,434)(670,962)
Net current assets (liabilities)234,369159,075
Total assets less current liabilities287,309180,662
Creditors amounts falling due after one year7(41,484)(16,667)
Provisions for liabilities9(2,900)(5,100)
Net assets242,925158,895
Capital and reserves
Called up share capital25,00025,000
Profit and loss account217,925133,895
Shareholders' funds242,925158,895
The financial statements were approved and authorised for issue by the Board of Directors on 13 January 2025, and are signed on its behalf by:
IVESON, Andrew
Director
Registered Company No. 10491435
ELITE ENGINEERING SERVICES (NORTH) LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. The parent company is Elite Group Holdings (UK) Limited, a company incorporated in England and Wales, company number 03475396.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings33
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
2.Average number of employees

20242023
Average number of employees during the year109
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 October 233,83526,2901,29631,421
Additions74549,50063750,882
At 30 September 244,58075,7901,93382,303
Depreciation and impairment
At 01 October 232,4006,5728629,834
Charge for year43618,94814519,529
At 30 September 242,83625,5201,00729,363
Net book value
At 30 September 241,74450,27092652,940
At 30 September 231,43519,71843421,587
4.Stocks

2024

2023

££
Finished goods2,0352,898
Total2,0352,898
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables356,321473,103
Amounts owed by group undertakings198,922105,067
Other debtors42,36548,821
Prepayments and accrued income1,941-
Total599,549626,991
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables459,286485,647
Bank borrowings and overdrafts10,00010,000
Amounts owed to related parties43,92772,751
Taxation and social security113,79742,379
Finance lease and HP contracts10,217-
Other creditors6,7246,740
Accrued liabilities and deferred income3,48353,445
Total647,434670,962
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The bank borrowings relate to a government-backed bounce-back loan and as such, it is unsecured.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts6,66716,667
Other creditors34,817-
Total41,48416,667
The bank borrowings relate to a government-backed bounce-back loan and as such, it is unsecured.
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts34,817-
9.Provisions for liabilities
The provision for deferred tax relates to accelerated capital allowances. In the prior year, the provision of £21,666 related to tax losses and was included in debtors.

2024

2023

££
Net deferred tax liability (asset)2,9005,100
Total2,9005,100
10.Operating lease commitments
At 30 September 2024, the company had future minimum lease payments under non-cancellable operating leases of £12,557 (2023 - £20,746).
11.Related party transactions
During the period, the company made sales of £11,988 (2023 - £15,779) to related companies. Purchases and management charges were also made from these companies of £63,298 (2023 - £204,356) during the period. At the period end the company owed its related companies £24,405 (2023 - £62,875). Related companies are related due to being under common control.