Registration number: 10430589

Elite French Polishers Ltd

(Registration number: 10430589)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	1,083	1,083
Current assets
Debtors	4	3,632	3,632
Cash at bank and in hand		637	637
		4,269	4,269
Creditors: Amounts falling due within one year	6	(5,046)	(5,046)
Net current liabilities		(777)	(777)
Total assets less current liabilities		306	306
Provisions for liabilities	7	(206)	(206)
Net assets		100	100
Capital and reserves
Called up share capital	8	100	100
Shareholders' funds		100	100

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:
 

Elite French Polishers Ltd

(Registration number: 10430589)
Balance Sheet as at 31 August 2025

......................................... Mr Craig Ashton Director

......................................... Mr Paul Walters Director

Elite French Polishers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit A GMV House
Raikes Lane
Bolton
BL3 2NH
England

These financial statements were authorised for issue by the Board on 2 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% Reducing Balance Basis
Motor Vehicles	25% Reducing Balance Basis

Elite French Polishers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Elite French Polishers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	3,352	3,352
At 31 August 2025	3,352	3,352
Depreciation
At 1 September 2024	2,269	2,269
At 31 August 2025	2,269	2,269
Carrying amount
At 31 August 2025	1,083	1,083
At 31 August 2024	1,083	1,083

4

Debtors

Current	2025 £	2024 £
Other debtors	3,632	3,632
	3,632	3,632

5	Cash and cash equivalents

	2025 £	2024 £
Cash at bank	637	637

6

Creditors

Elite French Polishers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

	Note	2025 £	2024 £
Due within one year
Trade creditors		238	238
Social security and other taxes		70	70
Accruals		975	975
Income tax liability		3,763	3,763
		5,046	5,046

7	Provisions for liabilities

	Deferred tax £	Total £
At 1 September 2024	206	206
At 31 August 2025	206	206

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share class 1 of £1 each	100	100	100	100