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REGISTERED NUMBER: SC110967 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

Ellis-Hall Consultants Limited

Ellis-Hall Consultants Limited (Registered number: SC110967)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ellis-Hall Consultants Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr A Hall
Mrs K Hall
Mr M Hall



SECRETARY: Mrs K Hall



REGISTERED OFFICE: Boulfruich
Houstry
Dunbeath
Caithness
KW6 6EN



REGISTERED NUMBER: SC110967 (Scotland)



ACCOUNTANTS: Reid & Fraser
Chartered Accountants
15 Princes Street
Thurso
Caithness
KW14 7BQ



BANKERS: The Royal Bank of Scotland plc
Thurso (B) Branch
11 Olrig Street
Thurso
Caithness
KW14 7BL



SOLICITORS: South Forrest
8 Ardross Terrace
Inverness
IV3 5NW

Ellis-Hall Consultants Limited (Registered number: SC110967)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 344,539 354,668

CURRENT ASSETS
Stocks 503,053 411,568
Debtors 5 8,253,586 7,204,044
Cash at bank 10,452 73,451
8,767,091 7,689,063
CREDITORS
Amounts falling due within one year 6 (6,359,642 ) (5,719,228 )
NET CURRENT ASSETS 2,407,449 1,969,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,751,988

2,324,503

PROVISIONS FOR LIABILITIES (3,366 ) (4,598 )
NET ASSETS 2,748,622 2,319,905

CAPITAL AND RESERVES
Called up share capital 2,319,905 1,000
Retained earnings 428,717 2,318,905
SHAREHOLDERS' FUNDS 2,748,622 2,319,905

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

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

Ellis-Hall Consultants Limited (Registered number: SC110967)

Balance Sheet - continued
30 April 2024


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 23 January 2025 and were signed on its behalf by:





Mr M Hall - Director


Ellis-Hall Consultants Limited (Registered number: SC110967)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Ellis-Hall Consultants 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.

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 net invoiced sales in respect of management services together with invoiced sales of firearms, ammunition and accessories, net of value added tax.

TANGIBLE FIXED ASSETS AND DEPRECIATION
Tangible fixed assets are stated at cost or valuation less depreciation.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold propertyNIL
Plant and machinery20% reducing balance
Fittings and equipment20% reducing balance
Motor vehicles25% 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.


Ellis-Hall Consultants Limited (Registered number: SC110967)

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

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 331,076 168,890 3,377 22,995 526,338
Additions - 512 - - 512
Disposals - - - (22,995 ) (22,995 )
At 30 April 2024 331,076 169,402 3,377 - 503,855
DEPRECIATION
At 1 May 2023 - 152,573 3,377 15,720 171,670
Charge for year - 3,366 - - 3,366
Eliminated on disposal - - - (15,720 ) (15,720 )
At 30 April 2024 - 155,939 3,377 - 159,316
NET BOOK VALUE
At 30 April 2024 331,076 13,463 - - 344,539
At 30 April 2023 331,076 16,317 - 7,275 354,668

Ellis-Hall Consultants Limited (Registered number: SC110967)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 22,995
Disposals (22,995 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 15,720
Eliminated on disposal (15,720 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 7,275

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,763 4,856
Amounts owed by associates 8,136,467 7,092,395
Other debtors 105,356 106,793
8,253,586 7,204,044

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 1,609
Trade creditors 654 -
Amounts owed to associates 6,018,926 5,423,011
Other creditors 340,062 294,608
6,359,642 5,719,228

Other creditors include £176,549 (2023 - £142,156) in respect of taxation and social security.

Ellis-Hall Consultants Limited (Registered number: SC110967)

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

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr M Hall
Balance outstanding at start of year 66,913 66,233
Amounts advanced 159 680
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 67,072 66,913

The above represents a summary of transactions undertaken with the directors during the year.

8. ULTIMATE CONTROLLING PARTY

The company is under the control of directors Mr & Mrs A Hall, who together own 100% of the issued share capital.