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Registered number: 6983458
ELLIOTT ENVIRONMENTAL DRAINAGE LTD
Unaudited Financial Statements
For The Year Ended 31 August 2024
CLASSIC ACCOUNTANCY SERVICES (UK) LTD
33a Crook Log
Bexleyheath
Kent
DA6 8EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6983458
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,431,332 2,696,164
3,431,332 2,696,164
CURRENT ASSETS
Debtors 6 699,819 956,190
Cash at bank and in hand 439,000 138,555
1,138,819 1,094,745
Creditors: Amounts Falling Due Within One Year 7 (870,047 ) (423,999 )
NET CURRENT ASSETS (LIABILITIES) 268,772 670,746
TOTAL ASSETS LESS CURRENT LIABILITIES 3,700,104 3,366,910
Creditors: Amounts Falling Due After More Than One Year 8 (2,154,180 ) (2,084,171 )
NET ASSETS 1,545,924 1,282,739
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 1,545,920 1,282,735
SHAREHOLDERS' FUNDS 1,545,924 1,282,739
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr TERRY WHITBY
Director
Mr STEVEN EARLES
Director
21/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ELLIOTT ENVIRONMENTAL DRAINAGE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 6983458 . The registered office is 20 PARK BARN, EVEGATE BUSINESS PARK, ASHFORD, KENT, TN25 6SX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Leasehold 0%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2023: 28)
28 28
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 20,000
As at 31 August 2024 20,000
Amortisation
As at 1 September 2023 20,000
As at 31 August 2024 20,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 September 2023 1,521,025 2,178,975 - 3,700,000
Additions - 937,360 146,259 1,083,619
As at 31 August 2024 1,521,025 3,116,335 146,259 4,783,619
Depreciation
As at 1 September 2023 - 1,003,836 - 1,003,836
Provided during the period - 330,175 18,276 348,451
As at 31 August 2024 - 1,334,011 18,276 1,352,287
Net Book Value
As at 31 August 2024 1,521,025 1,782,324 127,983 3,431,332
As at 1 September 2023 1,521,025 1,175,139 - 2,696,164
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 685,819 953,690
Other debtors 14,000 2,500
699,819 956,190
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 774,318 250,294
Corporation tax 8,292 63,093
Other taxes and social security 87,437 110,612
870,047 423,999
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,154,180 2,084,171
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 5