REGISTERED NUMBER: 06507352 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2025

FOR

ELLERSHAW HOUSE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A K Troughton

Mr K Beattie

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

06507352 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Intangible assets

4

329,800

349,200

Tangible assets

5

272,613

202,147

602,413

551,347

CURRENT ASSETS

Stocks

900

900

Debtors

6

1,265,566

1,227,863

Cash at bank and in hand

275,394

295,257

1,541,860

1,524,020

CREDITORS

Amounts falling due within one year

7

148,323

123,645

NET CURRENT ASSETS

1,393,537

1,400,375

TOTAL ASSETS LESS CURRENT LIABILITIES

1,995,950

1,951,722

PROVISIONS FOR LIABILITIES

15,436

7,811

NET ASSETS

1,980,514

1,943,911

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,980,414

1,943,811

SHAREHOLDERS' FUNDS

1,980,514

1,943,911

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 28th October 2025 and were signed on its behalf by:

Mr A K Troughton - Director

Mr K Beattie - Director

1.	STATUTORY INFORMATION

Ellershaw House 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when the right to consideration becomes due.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised

evenly over its estimated useful life of twenty years, from the date of revaluation in 2021..

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.

Tangible fixed assets

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

Improvements to property

-

10% on reducing balance

Horses

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 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 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

At 1st March 2024

and 28th February 2025

388,000

AMORTISATION

At 1st March 2024

38,800

Charge for year

19,400

At 28th February 2025

58,200

NET BOOK VALUE

At 28th February 2025

329,800

At 29th February 2024

349,200

Cost or valuation at 28th February 2025 is represented by:

Goodwill

£

Valuation in 2022

(32,000

)

Cost

420,000

388,000

Goodwill, being the amount paid in connection with the acquisition of a business in 2008 was revalued in 2021 and is included in these accounts at the revalued amount.

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

Horses

fittings

£

£

£

COST

At 1st March 2024

257,667

41,765

91,592

Additions

61,021

-

46,626

At 28th February 2025

318,688

41,765

138,218

DEPRECIATION

At 1st March 2024

162,927

22,565

65,483

Charge for year

13,798

2,400

8,150

At 28th February 2025

176,725

24,965

73,633

NET BOOK VALUE

At 28th February 2025

141,963

16,800

64,585

At 29th February 2024

94,740

19,200

26,109

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st March 2024

124,672

32,271

547,967

Additions

-

4,360

112,007

At 28th February 2025

124,672

36,631

659,974

DEPRECIATION

At 1st March 2024

70,598

24,247

345,820

Charge for year

13,518

3,675

41,541

At 28th February 2025

84,116

27,922

387,361

NET BOOK VALUE

At 28th February 2025

40,556

8,709

272,613

At 29th February 2024

54,074

8,024

202,147

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,024

35,521

Other debtors

1,264,542

1,192,342

1,265,566

1,227,863

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,408

3,847

Taxation and social security

70,637

49,680

Other creditors

73,278

70,118

148,323

123,645

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £431 (2024 - £389) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.