REGISTERED NUMBER: 08163418 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ELLIE ELLIE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N E Perkin

D Perkin

REGISTERED OFFICE:

Unit B, (Marshalls Of Evesham Transport

Long Lane, Throckmorton

Pershore

Worcestershire

WR10 2JH

REGISTERED NUMBER:

08163418 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

4

2,658

933

Tangible assets

5

13,038

17,844

15,696

18,777

CURRENT ASSETS

Stocks

174,062

114,291

Debtors

6

23,597

20,283

Cash at bank and in hand

50,985

42,142

248,644

176,716

CREDITORS

Amounts falling due within one year

7

96,016

54,515

NET CURRENT ASSETS

152,628

122,201

TOTAL ASSETS LESS CURRENT LIABILITIES

168,324

140,978

CREDITORS

Amounts falling due after more than one year

8

(3,889

)

(8,356

)

PROVISIONS FOR LIABILITIES

(2,577

)

(4,461

)

NET ASSETS

161,858

128,161

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

161,758

128,061

161,858

128,161

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 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 29 October 2025 and were signed on its behalf by:

D Perkin - Director

1.	STATUTORY INFORMATION

Ellie Ellie Ltd 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.

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 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 2023, is being amortised evenly over its estimated useful life of five years.

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.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Website development

-

25% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost and 25% on cost

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 Statement of Income and Retained Earnings, 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.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The directors have considered the risks and issues concerning the company and it's activities and no

material uncertainties that may cast significant doubt about the company's ability of the company to

continue as a going concern have been identified by the directors.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or

event at or prior to the balance sheet date. In addition, a provision is only recognised where the

amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted

basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 February 2024

1,000

-

1,000

Additions

-

2,100

2,100

At 31 January 2025

1,000

2,100

3,100

AMORTISATION

At 1 February 2024

67

-

67

Charge for year

200

175

375

At 31 January 2025

267

175

442

NET BOOK VALUE

At 31 January 2025

733

1,925

2,658

At 31 January 2024

933

-

933

5.	TANGIBLE FIXED ASSETS

Fixtures

Website

Plant and

and

Computer

development

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

4,612

61,512

24,417

29,358

119,899

Additions

-

3,682

-

767

4,449

At 31 January 2025

4,612

65,194

24,417

30,125

124,348

DEPRECIATION

At 1 February 2024

4,514

47,353

23,205

26,983

102,055

Charge for year

98

7,121

447

1,589

9,255

At 31 January 2025

4,612

54,474

23,652

28,572

111,310

NET BOOK VALUE

At 31 January 2025

-

10,720

765

1,553

13,038

At 31 January 2024

98

14,159

1,212

2,375

17,844

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

190

1,626

Other debtors

19,086

14,837

Shopify Control Account

34

262

Tax

1,523

1,523

Prepayments

2,764

2,035

23,597

20,283

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,467

4,467

Trade creditors

7,598

9,386

Amounts owed to group undertakings

48,296

29,984

Corporation Tax

12,909

-

Social security and other taxes

2,498

(1,772

)

VAT

11,763

5,645

Other creditors

5,042

5,529

Pensions Payable

1,241

221

Accrued expenses

2,202

1,055

96,016

54,515

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,889

8,356

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end there was no balance due or owed from the directors (2024: £nil) and there were no transactions with the directors during the year.

10.	RELATED PARTY DISCLOSURES

On 14 January 2022, the shares in the company were acquired by Regency Hampers Limited such that Ellie Ellie Ltd is a fully owned subsidiary of the company.

Regency Hampers Ltd - 04246038

Registered office - Unit B, (Marshalls Of Evesham Transport Site) Pershore Airfield, Long Lane, Throckmorton, Pershore, Worcestershire, England, WR10 2JH

At the year end, Ellie Ellie Ltd owed Regency Hampers Ltd £48,296 (2024: £23,984).