REGISTERED NUMBER: 04665549 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Ellmor Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R T Morgan

SECRETARY:

R T Morgan

REGISTERED OFFICE:

Well House Barn

Nr Marchamley

Shrewsbury

Shropshire

SY4 5LE

REGISTERED NUMBER:

04665549 (England and Wales)

ACCOUNTANTS:

Tranter Lowe (Oakengates) Limited

Chartered Accountants

International House

6 Market Street

Oakengates

Telford

Shropshire

TF2 6EF

FIXED ASSETS

Tangible assets

4

63,988

59,628

CURRENT ASSETS

Stocks

107,950

125,550

Debtors

5

78,361

71,174

Cash at bank

68,255

66,507

254,566

263,231

CREDITORS

Amounts falling due within one year

6

118,702

115,513

NET CURRENT ASSETS

135,864

147,718

TOTAL ASSETS LESS CURRENT LIABILITIES

199,852

207,346

CREDITORS

Amounts falling due after more than one year

7

(12,094

)

(25,135

)

PROVISIONS FOR LIABILITIES

(10,542

)

(9,672

)

NET ASSETS

177,216

172,539

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

177,214

172,537

SHAREHOLDERS' FUNDS

177,216

172,539

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 director and authorised for issue on 20 November 2025 and were signed by:

R T Morgan - Director

1.	STATUTORY INFORMATION

Ellmor 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.

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.

Leasehold property improvements

-

2% on cost

Security equipment

-

15% on reducing balance

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% on reducing balance

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

property

Security

improvements

equipment

Equipment

£

£

£

COST

At 1 March 2024

10,993

28,342

44,553

Additions

-

-

13,550

At 28 February 2025

10,993

28,342

58,103

DEPRECIATION

At 1 March 2024

2,272

20,357

25,778

Charge for year

220

1,197

3,326

At 28 February 2025

2,492

21,554

29,104

NET BOOK VALUE

At 28 February 2025

8,501

6,788

28,999

At 29 February 2024

8,721

7,985

18,775

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2024

62,681

5,276

151,845

Additions

-

2,437

15,987

At 28 February 2025

62,681

7,713

167,832

DEPRECIATION

At 1 March 2024

38,665

5,145

92,217

Charge for year

6,006

878

11,627

At 28 February 2025

44,671

6,023

103,844

NET BOOK VALUE

At 28 February 2025

18,010

1,690

63,988

At 29 February 2024

24,016

131

59,628

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

Motor

vehicles

£

COST

At 1 March 2024

and 28 February 2025

22,434

DEPRECIATION

At 1 March 2024

3,739

Charge for year

4,674

At 28 February 2025

8,413

NET BOOK VALUE

At 28 February 2025

14,021

At 29 February 2024

18,695

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

75,558

66,447

Other debtors

-

780

Prepayments

2,803

3,947

78,361

71,174

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

3,041

3,041

Trade creditors

59,762

66,326

Tax

44

-

Social security and other taxes

6,713

14,339

Other creditors

1,656

1,121

Directors' loan accounts

35,044

18,178

Accrued expenses

2,442

2,508

118,702

115,513

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans - 1-2 years

5,000

10,000

Bank loans - 2-5 years

-

5,000

Hire purchase contracts

7,094

10,135

12,094

25,135

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

2

Ordinary

£1.00

2

2