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COMPANY REGISTRATION NUMBER: 05207356

Eliseparts.com Limited

Filleted Unaudited Financial Statements

For the year ended

31 October 2025

Eliseparts.com Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 244,363 | 220,062

Current assets

Stocks | 1,509,597 | 1,456,066
Debtors | 7 | 550,169 | 452,971
Cash at bank and in hand | 293,276 | 90,134
| ------------ | ------------
| 2,353,042 | 1,999,171

Creditors: amounts falling due within one year | 8 | 351,295 | 349,780
| ------------ | ------------
Net current assets | 2,001,747 | 1,649,391
| ------------ | ------------
Total assets less current liabilities | 2,246,110 | 1,869,453

Creditors: amounts falling due after more than one year | 9 | 86,184 | 80,097

Provisions | 53,691 | 47,198
| ------------ | ------------
Net assets | 2,106,235 | 1,742,158
| ------------ | ------------

Eliseparts.com Limited

Statement of Financial Position (continued)

31 October 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 2,106,135 | 1,742,058
| ------------ | ------------
Shareholders funds | 2,106,235 | 1,742,158
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 13 February 2026 , and are signed on behalf of the board by:

G J Powell
Director

Company registration number: 05207356

Eliseparts.com Limited

Notes to the Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 6 Lotus Court Harvard Industrial Estate, Kimbolton, Huntingdon, Cambridgeshire, PE280LS.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical costs basis .
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have a significant effect on the amounts recognised in the financial statements are as follows: Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions or other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Development costs | - | 33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research and development expenditure is written off in the period in which it is incurred.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Long leasehold property | - | 10% straight line
| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).
5. Intangible assets

| Development costs
| £
Cost |
At 1 November 2024 and 31 October 2025 | 134,410
| ---------
Amortisation |
At 1 November 2024 and 31 October 2025 | 134,410
| ---------
Carrying amount |
At 31 October 2025 | –
| ---------
At 31 October 2024 | –
| ---------

6. Tangible assets

| Long leasehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Nov 2024 | 46,953 | 65,593 | 119,130 | 373,031 | 46,848 | 651,555
Additions | – | – | 2,652 | 105,025 | 1,887 | 109,564
Disposals | – | ( 9,129) | ( 48,961) | ( 146,130) | ( 9,223) | ( 213,443)
| -------- | -------- | --------- | --------- | -------- | ---------
At 31 Oct 2025 | 46,953 | 56,464 | 72,821 | 331,926 | 39,512 | 547,676
| -------- | -------- | --------- | --------- | -------- | ---------
Depreciation |  |  |  |  |  |
At 1 Nov 2024 | 19,323 | 56,631 | 94,880 | 225,205 | 35,454 | 431,493
Charge for the year | 3,217 | 2,020 | 5,431 | 48,699 | 5,030 | 64,397
Disposals | – | ( 8,248) | ( 45,832) | ( 131,501) | ( 6,996) | ( 192,577)
| -------- | -------- | --------- | --------- | -------- | ---------
At 31 Oct 2025 | 22,540 | 50,403 | 54,479 | 142,403 | 33,488 | 303,313
| -------- | -------- | --------- | --------- | -------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Oct 2025 | 24,413 | 6,061 | 18,342 | 189,523 | 6,024 | 244,363
| -------- | -------- | --------- | --------- | -------- | ---------
At 31 Oct 2024 | 27,630 | 8,962 | 24,250 | 147,826 | 11,394 | 220,062
| -------- | -------- | --------- | --------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 15,233 | 15,926
Other debtors | 534,936 | 437,045
| --------- | ---------
| 550,169 | 452,971
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 177,769 | 163,556
Social security and other taxes | 83,736 | 95,430
Other creditors | 89,790 | 90,794
| --------- | ---------
| 351,295 | 349,780
| --------- | ---------

Within other creditors is a hire purchase liability of £65,369 (2024: £32,164) which is secured against the asset that it relates to .
9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 86,184 | 80,097
| -------- | --------

Within other creditors is a hire purchase liability of £86,184 (2024: £80,097) which is secured against the asset that it relates to .
10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 49,880 | 49,880
| -------- | --------

11. Directors' advances, credits and guarantees
At the beginning of the year the directors owed the company £ 286,456 (2024: £216,912), During the year the directors withdrew funds totalling £ 235,168 (2024: £249,544) and repaid £ 238,077 (2024: £180,000). At the end of the year the directors owed £ 283,547 (2024: £286,456) to the company. No interest has been charged and the loan is repayable on demand.