ELLACOTT MORRIS LIMITED


Directors	MORRIS, Michelle Helen
	SYMONDS, Anjuli


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


Registered Number	07866729 (England and Wales)

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.

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.

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.

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.

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.