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REGISTERED NUMBER: SC365567 (Scotland)















Financial Statements For The Year Ended 30 September 2024

for

Ellis Mack Limited

Ellis Mack Limited (Registered number: SC365567)






Contents of the Financial Statements
For The Year Ended 30 September 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Ellis Mack Limited

Company Information
For The Year Ended 30 September 2024







DIRECTOR: C Black





REGISTERED OFFICE: 38 Queen Street
Glasgow
G1 3DX





REGISTERED NUMBER: SC365567 (Scotland)





ACCOUNTANTS: Robb Ferguson Chartered Accountants
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

Ellis Mack Limited (Registered number: SC365567)

Abridged Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,154 7,454
Tangible assets 5 5,966 7,648
9,120 15,102

CURRENT ASSETS
Debtors 396,257 407,315
Cash at bank 14,401 -
410,658 407,315
CREDITORS
Amounts falling due within one year 362,744 279,815
NET CURRENT ASSETS 47,914 127,500
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,034

142,602

CREDITORS
Amounts falling due after more than one year (44,972 ) (90,367 )

PROVISIONS FOR LIABILITIES (1,134 ) (1,453 )
NET ASSETS 10,928 50,782

CAPITAL AND RESERVES
Called up share capital 180 180
Capital redemption reserve 10 10
Retained earnings 10,738 50,592
10,928 50,782

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Mack Limited (Registered number: SC365567)

Abridged Statement of Financial Position - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





C Black - Director


Ellis Mack Limited (Registered number: SC365567)

Notes to the Financial Statements
For The Year Ended 30 September 2024

1. STATUTORY INFORMATION

Ellis Mack 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
The turnover shown in the Statement of Comprehensive Income represents the value of all services delivered at a selling price exclusive of Value Added Tax. Sales are recognised at the point at which the Company has fulfilled its contractual obligations and the risks and rewards have been transferred to the customer.

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.

Franchise are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.


Ellis Mack Limited (Registered number: SC365567)

Notes to the Financial Statements - continued
For The Year Ended 30 September 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 statement of financial position 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 21,500
AMORTISATION
At 1 October 2023 14,046
Amortisation for year 4,300
At 30 September 2024 18,346
NET BOOK VALUE

At 30 September 2024 3,154
At 30 September 2023 7,454

Ellis Mack Limited (Registered number: SC365567)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 18,603
Additions 188
At 30 September 2024 18,791
DEPRECIATION
At 1 October 2023 10,955
Charge for year 1,870
At 30 September 2024 12,825
NET BOOK VALUE
At 30 September 2024 5,966
At 30 September 2023 7,648

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 October 2023
and 30 September 2024 10,498
DEPRECIATION
At 1 October 2023 4,715
Charge for year 1,445
At 30 September 2024 6,160
NET BOOK VALUE
At 30 September 2024 4,338
At 30 September 2023 5,783

6. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 1,750 1,751
Between one and five years 1,750 3,498
3,500 5,249

Ellis Mack Limited (Registered number: SC365567)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024

6. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 1,015 2,205
Between one and five years - 238
1,015 2,443

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 3,500 5,249
Other creditors 70,359 169,036
73,859 174,285

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
C Black
Balance outstanding at start of year - -
Amounts advanced 60,427 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,427 -

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end there was an amount due from Deep Edge Developments Limited (a company under common control,), amounting to £20,005 (2023:£70,281).

10. ULTIMATE CONTROLLING PARTY

The controlling party is Ellis Mack (Holdings) Limited, a company registered in Scotland.