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ELLACOTT MORRIS LIMITED

Registered Number
07866729
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

ELLACOTT MORRIS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | MORRIS, Michelle Helen
| SYMONDS, Anjuli

Registered Address | 2 Colchester Road
| Waterloo House
| St. Osyth
| CO16 8HA

Registered Number | 07866729 (England and Wales)

ELLACOTT MORRIS LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 258,256 |  |  |  | 267,696
|  |  |  | 258,256 |  |  |  | 267,696
Current assets |  |  |  |  |  |  |  |
Debtors | 4,5 | 137,629 |  |  |  | 96,006 |  |
Cash at bank and on hand |  | 48,538 |  |  |  | 51,942 |  |
|  | 186,167 |  |  |  | 147,948 |  |
Creditors amounts falling due within one year | 6 | (185,311) |  |  |  | (147,152) |  |
Net current assets (liabilities) |  |  |  | 856 |  |  |  | 796
Total assets less current liabilities |  |  |  | 259,112 |  |  |  | 268,492
Creditors amounts falling due after one year | 7 |  |  | (192,998) |  |  |  | (231,533)
Net assets |  |  |  | 66,114 |  |  |  | 36,959
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 65,914 |  |  |  | 36,759
Shareholders' funds |  |  |  | 66,114 |  |  |  | 36,959

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 April 2026, and are signed on its behalf by:
MORRIS, Michelle Helen Director
SYMONDS, Anjuli Director Registered Company No. 07866729

ELLACOTT MORRIS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| These financial statements have been prepared under the historical cost convention and in accordance with the provisions of FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, as applied to small entities by Section 1A of the standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of consideration received or receivable, excluding value added tax. Revenue comprises fees for accountancy, tax, and advisory services provided during the year. Revenue from recurring service packages, typically paid monthly, is recognised on a straight-line basis over the period in which the services are provided. Income from one-off or project-based work is recognised when the service is substantially complete and the outcome can be reliably measured.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| No provision has been made for deferred taxation as the timing differences are not considered to be material.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Depreciation is provided on all tangible fixed assets, other than freehold buildings, at the rate of 25% per annum on a reducing balance basis. Freehold buildings are not depreciated as the directors consider that the residual value is not materially different from cost.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Share capital
--- | ---
| The company has issued 200 ordinary shares of £1 each, all of which are fully paid. Ordinary shares carry full rights in respect of voting, dividends, and distributions.

| Related parties
--- | ---
| The company is jointly controlled by the directors, Michelle Morris and Anjuli Symonds, who each own 27.5% of the issued share capital. The company holds 100% of the share capital of Ellacott Morris Solutions Ltd and Accounticorn Ltd. Michelle Morris and Anjuli Symonds each own 50% of Ellacott Morris Properties Ltd. At the start of the year, Ellacott Morris Properties Ltd owed £35,895.75 to the company. During the year, it repaid £Nil and borrowed further amounts of £280.90 and £1019.99. The balance outstanding at the year-end was £37,196.64. Ellacott Morris Solutions Ltd paid a Corporation tax and interest on Corporation tax of £1,153.92 to the company during the year. The balance outstanding at the year-end was £46.08. All transactions were conducted at arm’s length and the year-end balances are unsecured, interest-free, and repayable on demand.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 14 |  | 12

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 217,388 |  | 4,312 |  | 32,006 |  | 65,305 |  | 319,011
| Additions | - |  | 1,062 |  | - |  | 3,121 |  | 4,183
| At 31 December 25 | 217,388 |  | 5,374 |  | 32,006 |  | 68,426 |  | 323,194
| Depreciation and impairment
| At 01 January 25 | - |  | 1,516 |  | 8,001 |  | 41,798 |  | 51,315
| Charge for year | - |  | 964 |  | 6,001 |  | 6,658 |  | 13,623
| At 31 December 25 | - |  | 2,480 |  | 14,002 |  | 48,456 |  | 64,938
| Net book value
| At 31 December 25 | 217,388 |  | 2,894 |  | 18,004 |  | 19,970 |  | 258,256
| At 31 December 24 | 217,388 |  | 2,796 |  | 24,005 |  | 23,507 |  | 267,696

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 89,470 |  | 54,155
| Other debtors | 9,695 |  | 2,008
| Prepayments and accrued income | 1,267 |  | 3,947
| Total | 100,432 |  | 60,110

5. | Debtors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 37,197 |  | 35,896
| Total | 37,197 |  | 35,896

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 69,971 |  | 749
| Bank borrowings and overdrafts | 23,901 |  | 29,335
| Taxation and social security | 42,041 |  | 56,157
| Finance lease and HP contracts | 8,356 |  | 7,597
| Other creditors | 41,042 |  | 53,314
| Total | 185,311 |  | 147,152

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 136,953 |  | 152,366
| Other creditors | 56,045 |  | 79,167
| Total | 192,998 |  | 231,533

8. | Provisions for liabilities
--- | ---
| There are no provisions to report.

9. | Contingent liabilities
--- | ---
| There are no contingent liabilities to report.