Registration number: 09677900

Ellison Property Investments Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Ellison Property Investments Ltd

(Registration number: 09677900)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,571	3,387
Investment property	5	2,164,775	1,855,864
		2,169,346	1,859,251
Current assets
Debtors	6	6,559	3,682
Cash at bank and in hand		80,041	44,874
		86,600	48,556
Creditors: Amounts falling due within one year	7	(579,538)	(268,969)
Net current liabilities		(492,938)	(220,413)
Total assets less current liabilities		1,676,408	1,638,838
Creditors: Amounts falling due after more than one year	7	(1,476,142)	(1,476,142)
Provisions for liabilities		(868)	(644)
Net assets		199,398	162,052
Capital and reserves
Called up share capital		100	100
Retained earnings		199,298	161,952
Shareholders' funds		199,398	162,052

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Ellison Property Investments Ltd

(Registration number: 09677900)
Balance Sheet as at 28 February 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 29 October 2025
 

......................................... Mr S Ellison Director

Ellison Property Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Verity Court
Middlewich
Cheshire
CW10 0GW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Ellison Property Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	12.5% reducing balance
Investment Property	No depreciation
Plant and Machinery	15% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Ellison Property Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4	Tangible assets

	Fixtures & Fittings £	Plant & Machinery £	Total £
Cost or valuation
At 1 March 2024	2,699	5,250	7,949
Additions	883	1,500	2,383
At 28 February 2025	3,582	6,750	10,332
Depreciation
At 1 March 2024	1,412	3,150	4,562
Charge for the year	243	956	1,199
At 28 February 2025	1,655	4,106	5,761
Carrying amount
At 28 February 2025	1,927	2,644	4,571
At 29 February 2024	1,287	2,100	3,387

5	Investment properties

	2025 £
At 1 March	1,855,864
Additions	308,911
At 28 February	2,164,775

6

Debtors

Current	2025 £	2024 £
Other debtors	6,559	3,682
	6,559	3,682

Ellison Property Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,189	335
Amounts owed to group undertakings	525,000	250,000
Taxation and social security	12,216	66
Other creditors	41,133	18,568
	579,538	268,969