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Registered number: 00358740
T.A.Ellement & Son Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
T.A.Ellement & Son Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
T.A.Ellement & Son Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 00358740

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 70,606 |  | 88,917
|  |  | 70,606 |  | 88,917
CURRENT ASSETS
Stocks | 5 | 7,500 |  | 7,500 |
Debtors | 6 | 182,106 |  | 102,009 |
Cash at bank and in hand |  | 28,992 |  | 15,452 |
|  | 218,598 |  | 124,961 |
Creditors: Amounts Falling Due Within One Year | 7 | (535,799 ) |  | (408,994 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (317,201 ) |  | (284,033 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (246,595 ) |  | (195,116 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (15,000 )
NET LIABILITIES |  |  | (246,595 ) |  | (210,116 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (247,595 ) |  | (211,116 )
SHAREHOLDERS' FUNDS |  |  | (246,595) |  | (210,116)

Page 1
Page 2
T.A.Ellement & Son Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Victoria Carnague Director
09/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
T.A.Ellement & Son Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
T.A.Ellement & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00358740 . The registered office is 18 Tiverton Road, Ruislip, Middlesex, HA4 0BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 5% on a Straight Line basis
Plant & Machinery | 25% on Reducing Balance basis
Motor Vehicles | 25% on Reducing Balance basis
Fixtures & Fittings | 25% on Reducing Balance basis
Computer Equipment | 25% on Reducing Balance basis

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 9)
13 9
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 261,716 | 69,453 | 85,917 | 113,343
Additions | - | - | - | 4,993
As at 31 March 2025 | 261,716 | 69,453 | 85,917 | 118,336

...CONTINUED
Page 3
Page 4
T.A.Ellement & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 220,639 | 63,162 | 58,218 | 99,493
Provided during the period | 13,086 | 1,572 | 6,925 | 4,710
As at 31 March 2025 | 233,725 | 64,734 | 65,143 | 104,203
Net Book Value
As at 31 March 2025 | 27,991 | 4,719 | 20,774 | 14,133
As at 1 April 2024 | 41,077 | 6,291 | 27,699 | 13,850

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | - | 530,429
Additions | 3,986 | 8,979
As at 31 March 2025 | 3,986 | 539,408
Depreciation
As at 1 April 2024 | - | 441,512
Provided during the period | 997 | 27,290
As at 31 March 2025 | 997 | 468,802
Net Book Value
As at 31 March 2025 | 2,989 | 70,606
As at 1 April 2024 | - | 88,917

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 7,500 |  | 7,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (3,614 ) |  | 3,271
Other debtors | 185,720 |  | 98,738
| 182,106 |  | 102,009

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 459,815 |  | 355,955
Bank loans and overdrafts | 13,333 |  | 23,333
Other creditors | 29,927 |  | 14,334
Taxation and social security | 32,724 |  | 15,372
| 535,799 |  | 408,994

Page 4
Page 5
T.A.Ellement & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 15,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kim Carnague | 30,573 | 2,938 | - | - | 33,511
Mrs Jeanette Carnague | 23,296 | 19,907 | - | - | 43,203
Miss Victoria Carnague | 27,864 | 57,118 | 3,560 | - | 81,423

The above loan is unsecured, interest free and repayable on demand. The loan was repaid within 9 months and 1 day of the year end.
Page 5