Ellerbeck Jerseys Limited 31/03/2025 iXBRL

Company registration number: 13096399

Ellerbeck Jerseys Limited

Unaudited filleted financial statements

31 March 2025

Ellerbeck Jerseys Limited

Contents

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Ellerbeck Jerseys Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,708,116		1,427,446
		_______		_______
			1,708,116		1,427,446

Current assets
Stocks		442,500		345,000
Debtors	6	770		13
Cash at bank and in hand		13		1
		_______		_______
		443,283		345,014
Creditors: amounts falling due
within one year	7	( 1,641,855)		( 1,012,188)
		_______		_______
Net current liabilities			( 1,198,572)		( 667,174)
			_______		_______
Total assets less current liabilities			509,544		760,272

Creditors: amounts falling due
after more than one year	8		( 481,583)		( 728,099)

Provisions for liabilities			( 22,114)		-

			_______		_______
Net assets			5,847		32,173
			_______		_______

Capital and reserves
Called up share capital			3		13
Profit and loss account			5,844		32,160
			_______		_______
Shareholders funds			5,847		32,173
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 01 December 2025 , and are signed on behalf of the board by:

Carl Woodcock

Director

Company registration number: 13096399

Ellerbeck Jerseys Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	3	-	3

Profit for the year		37,660	37,660
	_______	_______	_______
Total comprehensive income for the year	-	37,660	37,660

Issue of shares	10		10
Dividends paid and payable		( 5,500)	( 5,500)
	_______	_______	_______
Total investments by and distributions to owners	10	( 5,500)	( 5,490)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	13	32,160	32,173

Profit for the year		28,674	28,674
	_______	_______	_______
Total comprehensive income for the year	-	28,674	28,674

Dividends paid and payable		( 55,000)	( 55,000)
Redemption of shares	( 10)	10	-
	_______	_______	_______
Total investments by and distributions to owners	( 10)	( 54,990)	( 55,000)

	_______	_______	_______
At 31 March 2025	3	5,844	5,847
	_______	_______	_______

Ellerbeck Jerseys Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Standish Hall Farm, Beech Walk Off Wood Lane, Wigan, WN6 0YQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 April 2024	1,427,446	1,427,446
Additions	280,670	280,670
	_______	_______
At 31 March 2025	1,708,116	1,708,116
	_______	_______
Depreciation
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	1,708,116	1,708,116
	_______	_______
At 31 March 2024	1,427,446	1,427,446
	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	770	13
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	480
Social security and other taxes	821	741
Other creditors	1,641,034	1,010,967
	_______	_______
	1,641,855	1,012,188
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	481,583	728,099
	_______	_______