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REGISTERED NUMBER: SC508638 (Scotland)











Unaudited Financial Statements for the Year Ended 30th September 2024

for

Ellansea Estates Limited

Ellansea Estates Limited (Registered number: SC508638)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4

Report of the Accountants 5

Ellansea Estates Limited

Company Information
for the Year Ended 30th September 2024







DIRECTORS: W D McAlister
B W MacAlister
Mrs K A Bradley





REGISTERED OFFICE: 24 Dalgleish Drive
Bearsden
Glasgow
G61 3EQ





REGISTERED NUMBER: SC508638 (Scotland)





ACCOUNTANTS: Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ

Ellansea Estates Limited (Registered number: SC508638)

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,640,595 1,625,000

CURRENT ASSETS
Cash at bank 700 11,800
NET CURRENT ASSETS 700 11,800
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,641,295

1,636,800

CAPITAL AND RESERVES
Called up share capital 104 103
Share premium 15,596 11,697
Retained earnings 1,625,595 1,625,000
SHAREHOLDERS' FUNDS 1,641,295 1,636,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 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 1st October 2024 and were signed on its behalf by:





B W MacAlister - Director


Ellansea Estates Limited (Registered number: SC508638)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Ellansea Estates Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors
Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

Borrowings
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Provisions and contingencies
Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Ellansea Estates Limited (Registered number: SC508638)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

4. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1st October 2023 1,625,000 - 1,625,000
Additions - 15,000 15,000
Revaluations - 595 595
At 30th September 2024 1,625,000 15,595 1,640,595
NET BOOK VALUE
At 30th September 2024 1,625,000 15,595 1,640,595
At 30th September 2023 1,625,000 - 1,625,000

Cost or valuation at 30th September 2024 is represented by:

Shares in
group Other
undertakings investments Totals
£    £    £   
Valuation in 2024 - 595 595
Cost 1,625,000 15,000 1,640,000
1,625,000 15,595 1,640,595

5. RELATED PARTY DISCLOSURES

During the year, total dividends of £273,893 (2023 - £135,302) were paid to the directors .

Landscapes and Contracts Limited
Subsidiary company

During the period the company received dividends totalling £273,893 (2023 - £135,302) from Landscapes and Contracts Limited.

Ellansea Estates Limited

Report of the Accountants to the Directors of
Ellansea Estates Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th September 2024 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ


1st October 2024