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Registration number: 11280824

Daniel Elcock Machinery Limited Directors' Report and Unaudited Financial Statements for the Year Ended 31 August 2025

Daniel Elcock Machinery Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Daniel Elcock Machinery Limited

Company Information

Director | Mr D M Elcock

Registered office | Glebe Cottage Sheriffhales Shropshire TF11 8RA

Accountants | Howsons (Stoke) Limited Chartered AccountantsWinton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Daniel Elcock Machinery Limited

(Registration number: 11280824)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 20,651 | 25,314
Current assets |  |  |
Stocks | 6 | 40,000 | 40,000
Debtors | 7 | 10,666 | 21,284
Cash at bank and in hand |  | 474,261 | 436,518
|  | 524,927 | 497,802
Creditors: Amounts falling due within one year | 8 | (236,955) | (260,844)
Net current assets |  | 287,972 | 236,958
Total assets less current liabilities |  | 308,623 | 262,272
Provisions for liabilities |  | (3,924) | (4,810)
Net assets |  | 304,699 | 257,462
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 304,599 | 257,362
Shareholders' funds |  | 304,699 | 257,462

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 March 2026

......................................... Mr D M Elcock Director

Daniel Elcock Machinery Limited

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:
Glebe Cottage
Sheriffhales
Shropshire
TF11 8RA

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Daniel Elcock Machinery Limited

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

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
Land and buildings | 5% straight line
Plant and machinery | 20% straight line
Motor vehicles | 20% straight line
Office equipment | 30% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5 years straight line

Daniel Elcock Machinery Limited

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

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.
Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.
Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Daniel Elcock Machinery Limited

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

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 40,000 | 40,000
At 31 August 2025 | 40,000 | 40,000
Amortisation
At 1 September 2024 | 40,000 | 40,000
At 31 August 2025 | 40,000 | 40,000
Carrying amount
At 31 August 2025 | - | -

Daniel Elcock Machinery Limited

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

5 | Tangible assets

| Land and buildings £ | Motor vehicles £ | Other property, plant and equipment £ | Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 9,812 | 19,450 | 14,483 | 2,180 | 45,925
Additions | - | - | 159 | 2,082 | 2,241
At 31 August 2025 | 9,812 | 19,450 | 14,642 | 4,262 | 48,166
Depreciation
At 1 September 2024 | 2,944 | 5,800 | 9,687 | 2,180 | 20,611
Charge for the year | 490 | 3,640 | 2,608 | 166 | 6,904
At 31 August 2025 | 3,434 | 9,440 | 12,295 | 2,346 | 27,515
Carrying amount
At 31 August 2025 | 6,378 | 10,010 | 2,347 | 1,916 | 20,651
At 31 August 2024 | 6,868 | 13,650 | 4,796 | - | 25,314

Daniel Elcock Machinery Limited

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

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 40,000 | 40,000

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 4,888 | 21,284
Other debtors | 5,778 | -
| 10,666 | 21,284

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 11,070 | 11,202
Taxation and social security |  | 50 | 6,445
Other creditors |  | 18,328 | 43,198
Directors' loan account |  | 207,507 | 199,999
|  | 236,955 | 260,844