| REGISTERED NUMBER: |
| E.L. JOHNSONS SALES LIMITED |
| Financial Statements |
| for the Year Ended 31 July 2025 |
| REGISTERED NUMBER: |
| E.L. JOHNSONS SALES LIMITED |
| Financial Statements |
| for the Year Ended 31 July 2025 |
| E.L. JOHNSONS SALES LIMITED (REGISTERED NUMBER: 09889360) |
| Contents of the Financial Statements |
| for the year ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| E.L. JOHNSONS SALES LIMITED |
| Company Information |
| for the year ended 31 July 2025 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Broadwalk House, 5th Floor |
| 5 Appold Street |
| Broadgate |
| London |
| EC2A 2AG |
| E.L. JOHNSONS SALES LIMITED (REGISTERED NUMBER: 09889360) |
| Balance Sheet |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Current assets |
| Debtors | 4 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 5 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Capital and reserves |
| Called up share capital |
| Retained earnings |
| 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 were approved by the Board of Directors and authorised for issue on |
| E.L. JOHNSONS SALES LIMITED (REGISTERED NUMBER: 09889360) |
| Notes to the Financial Statements |
| for the year ended 31 July 2025 |
| 1. | Statutory information |
| E.L. Johnsons Sales Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax. |
| Revenue from contracts for the provision of services is recognised when invoiced, which in the course of this company's business occurs when the marine claim has been settled. |
| Financial instruments |
| Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument. |
| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due. |
| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the Company's cash management. |
| Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. |
| 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. |
| 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 |
| E.L. JOHNSONS SALES LIMITED (REGISTERED NUMBER: 09889360) |
| Notes to the Financial Statements - continued |
| for the year ended 31 July 2025 |
| 4. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Amounts owed by related parties | 399 | 399 |
| VAT |
| Prepayments |
| 5. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to related parties | 370,711 | 251,807 |
| Amounts owed to parent | 101,500 | 11,500 |
| Tax |
| Social security and other taxes |
| Other creditors |
| Accrued expenses |
| 6. | Ultimate controlling party |
| The Company's immediate, and ultimate parent undertaking is W.E. Cox Claims Group (Surveys and Sales) Limited, which has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements. |
| The ultimate parent company's registered office is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE. |
| The interest of the directors in that company's share capital can be found in the accounts of that company. |