REGISTERED NUMBER: 07531854 (England and Wales)

ELMTREE CONTRACTS LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Castleden

G Castleden

M S Cook

SECRETARY:

G Castleden

REGISTERED OFFICE:

1 Park View Court

St Pauls Road

Shipley

West Yorkshire

BD18 3DZ

REGISTERED NUMBER:

07531854 (England and Wales)

ACCOUNTANTS:

Maclean & Company

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

120,704

79,259

120,705

79,260

CURRENT ASSETS

Debtors

6

1,070,000

1,200,000

CREDITORS

Amounts falling due within one year

7

717,539

845,048

NET CURRENT ASSETS

352,461

354,952

TOTAL ASSETS LESS CURRENT LIABILITIES

473,166

434,212

CREDITORS

Amounts falling due after more than one year

8

7,530

17,530

NET ASSETS

465,636

416,682

CAPITAL AND RESERVES

Called up share capital

13,000

13,000

Retained earnings

452,636

403,682

SHAREHOLDERS' FUNDS

465,636

416,682

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

G Castleden - Director

M S Cook - Director

S Castleden - Director

1.	STATUTORY INFORMATION

ELMTREE CONTRACTS LIMITED is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

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.

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 45 (2024 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

350,000

AMORTISATION

At 1 April 2024

and 31 March 2025

349,999

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

60,497

141,285

201,782

Additions

-

75,351

75,351

At 31 March 2025

60,497

216,636

277,133

DEPRECIATION

At 1 April 2024

13,036

109,487

122,523

Charge for year

7,119

26,787

33,906

At 31 March 2025

20,155

136,274

156,429

NET BOOK VALUE

At 31 March 2025

40,342

80,362

120,704

At 31 March 2024

47,461

31,798

79,259

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,070,000

1,200,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

91,933

107,334

Trade creditors

409,874

428,207

Taxation

206,107

298,479

Other creditors

9,625

11,028

717,539

845,048

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,333

13,333

Other creditors

4,197

4,197

7,530

17,530

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank overdrafts

81,933

97,334

Bank borrowings are secured by a fixed and floating charge over all the assets of the company.