REGISTERED NUMBER: 03294063 (England and Wales)

ELLMARK (DESIGN & BUILD) LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

S J Ellis

Mrs T Ellis

SECRETARY:

Mrs T Ellis

REGISTERED OFFICE:

5 North Portway Close

Round Spinney

Northampton

Northamptonshire

NN3 8RQ

REGISTERED NUMBER:

03294063 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

1,170

1,628

CURRENT ASSETS

Stocks

52,200

32,200

Debtors

5

47,405

107,727

Cash at bank and in hand

36,795

38,278

136,400

178,205

CREDITORS

Amounts falling due within one year

6

103,349

128,355

NET CURRENT ASSETS

33,051

49,850

TOTAL ASSETS LESS CURRENT LIABILITIES

34,221

51,478

CREDITORS

Amounts falling due after more than one year

7

23,611

29,166

NET ASSETS

10,610

22,312

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10,510

22,212

SHAREHOLDERS' FUNDS

10,610

22,312

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

S J Ellis - Director

1.	STATUTORY INFORMATION

Ellmark (Design & Build) Ltd. 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.	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.

For longer term contracts, where revenue is invoiced over a period of time, the company recognizes revenue over the life of the contract by consistently applying a method of measuring the progress toward complete satisfaction of that contract. The company has reviewed appropriate methods of measuring progress include output methods and input methods, and is satisfied that the method used represents an accurate measure to depict the company's performance to date.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

Straight line over 20 years

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,900

6,463

9,363

DEPRECIATION

At 1 April 2024

2,384

5,351

7,735

Charge for year

129

329

458

At 31 March 2025

2,513

5,680

8,193

NET BOOK VALUE

At 31 March 2025

387

783

1,170

At 31 March 2024

516

1,112

1,628

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,423

107,592

Other debtors

17,029

135

Directors' current accounts

6,442

-

VAT

2,511

-

47,405

107,727

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

85,858

90,025

Corporation Tax

4,986

6,610

PAYE

3,289

2,857

VAT

-

21,471

Other creditors

1,854

-

Directors' current accounts

-

30

Accrued expenses

1,806

1,806

103,349

128,355

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,556

5,556

Bank loans - 2-5 years

18,055

18,668

Bank loans more 5 yr by instal

-

4,942

23,611

29,166

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,942

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

7,735

10,862

Between one and five years

18,439

27,121

26,174

37,983

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100