REGISTERED NUMBER: 12948532 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Alastair Elgey Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

Mr A Elgey

Registered office:

57 Main Street

Wilberfoss

York

East Yorkshire

YO41 5LY

Registered number:

12948532 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Intangible assets

4

5,522

6,626

Tangible assets

5

27,892

29,467

33,414

36,093

CURRENT ASSETS

Debtors

6

246

-

Cash at bank

19,368

20,055

19,614

20,055

CREDITORS

Amounts falling due within one year

7

17,054

16,941

NET CURRENT ASSETS

2,560

3,114

TOTAL ASSETS LESS CURRENT LIABILITIES

35,974

39,207

CREDITORS

Amounts falling due after more than one year

8

(17,500

)

(21,627

)

PROVISIONS FOR LIABILITIES

9

(5,300

)

(5,599

)

NET ASSETS

13,174

11,981

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

13,074

11,881

SHAREHOLDERS' FUNDS

13,174

11,981

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 January 2026 and were signed by:

Mr A Elgey - Director

1.	STATUTORY INFORMATION

Alastair Elgey 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.

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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

11,042

AMORTISATION

At 1 November 2024

4,416

Charge for year

1,104

At 31 October 2025

5,520

NET BOOK VALUE

At 31 October 2025

5,522

At 31 October 2024

6,626

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

20,152

30,741

-

50,893

Additions

3,713

-

2,948

6,661

At 31 October 2025

23,865

30,741

2,948

57,554

DEPRECIATION

At 1 November 2024

13,741

7,685

-

21,426

Charge for year

1,983

5,764

489

8,236

At 31 October 2025

15,724

13,449

489

29,662

NET BOOK VALUE

At 31 October 2025

8,141

17,292

2,459

27,892

At 31 October 2024

6,411

23,056

-

29,467

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

30,741

DEPRECIATION

At 1 November 2024

7,685

Charge for year

5,764

At 31 October 2025

13,449

NET BOOK VALUE

At 31 October 2025

17,292

At 31 October 2024

23,056

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

246

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,761

7,194

Amounts owed to associates

-

705

Corporation tax

5,047

2,521

Social security and other taxes

91

36

Directors' current accounts

5,955

5,286

Accruals and deferred income

1,200

1,199

17,054

16,941

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

4,127

Directors' loan accounts

17,500

17,500

17,500

21,627

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

5,300

5,599

Deferred

tax

£

Balance at 1 November 2024

5,599

Provided during year

(299

)

Balance at 31 October 2025

5,300

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100