REGISTERED NUMBER: 04294138 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

ELLISON AND GROOM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Eastham

K Eastham

SECRETARY:

K Eastham

REGISTERED OFFICE:

The Joinery Warehouse

Parkinson Street

Mill Hill

Blackburn

Lancashire

BB2 4ET

REGISTERED NUMBER:

04294138 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

94,586

102,040

Investments

6

3,957

6,947

98,543

108,987

CURRENT ASSETS

Stocks

8,339

10,605

Debtors

7

33,194

26,726

Cash at bank

4

4

41,537

37,335

CREDITORS

Amounts falling due within one year

8

102,522

97,704

NET CURRENT LIABILITIES

(60,985

)

(60,369

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,558

48,618

CREDITORS

Amounts falling due after more than one year

9

(23,913

)

(29,450

)

PROVISIONS FOR LIABILITIES

(4,832

)

(6,014

)

NET ASSETS

8,813

13,154

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

7,813

12,154

SHAREHOLDERS' FUNDS

8,813

13,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 11th December 2025 and were signed on its behalf by:

J Eastham - Director

1.	STATUTORY INFORMATION

Ellison And Groom 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.

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 2001, is being amortised evenly over its estimated useful life of twenty 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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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.

Fixed asset investments

Investments are stated at cost and are subject to an impairment charge such that the investment is written off over the lease period of the caravan pitch.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

50,000

AMORTISATION

At 1st October 2024

and 30th September 2025

50,000

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st October 2024

131,158

124,914

256,072

Additions

-

483

483

At 30th September 2025

131,158

125,397

256,555

DEPRECIATION

At 1st October 2024

53,759

100,273

154,032

Charge for year

2,623

5,314

7,937

At 30th September 2025

56,382

105,587

161,969

NET BOOK VALUE

At 30th September 2025

74,776

19,810

94,586

At 30th September 2024

77,399

24,641

102,040

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

30.9.25

30.9.24

£

£

Caravan

29,902

29,902

Impairment on caravan

(25,945

)

(22,955

)

3,957

6,947

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

32,014

25,580

Other debtors

1,180

1,146

33,194

26,726

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

24,802

22,919

Trade creditors

20,148

22,395

Taxation and social security

34,545

22,617

Other creditors

23,027

29,773

102,522

97,704

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

23,913

29,450

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

330

6,449