REGISTERED NUMBER: 08174614 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 FEBRUARY 2024 TO 31 MARCH 2025

FOR

ELLIOTT MORTLOCK BUSBY & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr AR Wenden

Miss Z Wenden

SECRETARY:

Mrs H T Wenden

REGISTERED OFFICE:

12 High Street

Stanford le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

08174614 (England and Wales)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

5,096

6,963

5,096

6,963

CURRENT ASSETS

Debtors

7

190,562

230,287

Cash at bank

64,189

211,462

254,751

441,749

CREDITORS

Amounts falling due within one year

8

92,477

83,424

NET CURRENT ASSETS

162,274

358,325

TOTAL ASSETS LESS CURRENT LIABILITIES

167,370

365,288

PROVISIONS FOR LIABILITIES

9

953

1,140

NET ASSETS

166,417

364,148

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

166,317

364,048

SHAREHOLDERS' FUNDS

166,417

364,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 29 October 2025 and were signed on its behalf by:

Mr A R Wenden - Director

1.	STATUTORY INFORMATION

Elliott Mortlock Busby & Co 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

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

-

20% straight line basis

Equipment

-

25% straight line basis

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Pension costs and other post-retirement benefits

The company operates three defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to profit or loss in the period to which they relate.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2024 - 12 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 March 2025

460,000

AMORTISATION

At 1 February 2024

and 31 March 2025

460,000

NET BOOK VALUE

At 31 March 2025

-

At 31 January 2024

-

6.	TANGIBLE FIXED ASSETS

Freehold

property

Equipment

Totals

£

£

£

COST

At 1 February 2024

7,223

53,978

61,201

Additions

-

2,123

2,123

Disposals

-

(416

)

(416

)

At 31 March 2025

7,223

55,685

62,908

DEPRECIATION

At 1 February 2024

5,214

49,024

54,238

Charge for period

1,048

2,743

3,791

Eliminated on disposal

-

(217

)

(217

)

At 31 March 2025

6,262

51,550

57,812

NET BOOK VALUE

At 31 March 2025

961

4,135

5,096

At 31 January 2024

2,009

4,954

6,963

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

186,886

224,960

Other debtors

3,676

5,327

190,562

230,287

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

43,725

20,935

Social security and other taxes

43,959

58,083

Other creditors

3,218

3,174

Directors' current accounts

1,575

1,232

92,477

83,424

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

953

1,140

Deferred

tax

£

Balance at 1 February 2024

1,140

Credit to Income Statement during period

(187

)

Balance at 31 March 2025

953

The provision for deferred taxation is made up of accelerated capital allowances.

10.	PENSION COMMITMENTS

The company operates three defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. At the balance sheet date there were £449 unpaid contributions (2023: £371).

11.	COMMITMENTS, GUARANTEES AND CONTINGENCIES

The Company has a total commitments, guarantees and contingencies as at period end 2025 of £68,005 (2024: £75,276)

Included in the above are minimum lease payments under non-cancellable operating leases, falling due as follows:

2025

2024

£

£

Within one year

31,198

32,188

Between one and five years

36,809

43,088

In more than five years

-

-

68,005

75,276

12.	RELATED PARTY DISCLOSURES

During the period rent of £28,000 (2024: £18,000) was paid to the directors in respect of a property owned personally by them. This rent charge was at full market value.