IRIS Accounts Production v26.1.0.640 06006123 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false false true false Fair value model Ordinary 1.00000 A 1.00000 B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06006123 2024-11-30 06006123 2025-11-30 06006123 2024-12-01 2025-11-30 06006123 2023-11-30 06006123 2023-12-01 2024-11-30 06006123 2024-11-30 06006123 ns15:EnglandWales 2024-12-01 2025-11-30 06006123 ns14:PoundSterling 2024-12-01 2025-11-30 06006123 ns10:Director1 2024-12-01 2025-11-30 06006123 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06006123 ns10:SmallEntities 2024-12-01 2025-11-30 06006123 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06006123 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 06006123 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06006123 ns10:AbridgedAccounts 2024-12-01 2025-11-30 06006123 1 2024-12-01 2025-11-30 06006123 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 06006123 ns10:OrdinaryShareClass2 2024-12-01 2025-11-30 06006123 ns10:OrdinaryShareClass3 2024-12-01 2025-11-30 06006123 ns10:Director2 2024-12-01 2025-11-30 06006123 ns10:CompanySecretary1 2024-12-01 2025-11-30 06006123 ns10:RegisteredOffice 2024-12-01 2025-11-30 06006123 ns5:CurrentFinancialInstruments 2025-11-30 06006123 ns5:CurrentFinancialInstruments 2024-11-30 06006123 ns5:ShareCapital 2025-11-30 06006123 ns5:ShareCapital 2024-11-30 06006123 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 06006123 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 06006123 ns5:NetGoodwill 2024-12-01 2025-11-30 06006123 ns5:PlantMachinery 2024-12-01 2025-11-30 06006123 ns5:FurnitureFittings 2024-12-01 2025-11-30 06006123 ns5:MotorVehicles 2024-12-01 2025-11-30 06006123 ns5:ComputerEquipment 2024-12-01 2025-11-30 06006123 ns5:AcceleratedTaxDepreciationDeferredTax 2025-11-30 06006123 ns5:AcceleratedTaxDepreciationDeferredTax 2024-11-30 06006123 ns5:DeferredTaxation 2024-11-30 06006123 ns5:DeferredTaxation 2024-12-01 2025-11-30 06006123 ns5:DeferredTaxation 2025-11-30 06006123 ns10:OrdinaryShareClass1 2025-11-30 06006123 ns10:OrdinaryShareClass2 2025-11-30 06006123 ns10:OrdinaryShareClass3 2025-11-30

REGISTERED NUMBER: 06006123 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Etills Limited

Etills Limited (Registered number: 06006123)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Etills Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | N McKenzie

| Ms C C McKenzie

| SECRETARY: | Ms C C McKenzie

| REGISTERED OFFICE: | Unit 1

| Whiting Way

| Melbourn

| Hertfordshire

| SG8 6NA

| REGISTERED NUMBER: | 06006123 (England and Wales)

| ACCOUNTANTS: | Chaves LLP

| Belfry House

| Bell Lane

| Hertford

| Hertfordshire

| SG14 1BP

Etills Limited (Registered number: 06006123)

Abridged Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 364,242 |  | 338,482 |  |

Investment property | 6 | 310,108 |  | 310,108 |  |

674,350 |  | 648,590 |  |

CURRENT ASSETS

Stocks | 58,000 |  | 65,000 |  |

Debtors | 193,134 |  | 169,018 |  |

Cash at bank and in hand | 1,734,787 |  | 1,473,613 |  |

1,985,921 |  | 1,707,631 |  |

CREDITORS

Amounts falling due within one year | 412,891 |  | 222,078 |  |

NET CURRENT ASSETS | 1,573,030 |  | 1,485,553 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,247,380 |  | 2,134,143 |  |

PROVISIONS FOR LIABILITIES | 7 | 112,292 |  | 105,436 |  |

NET ASSETS | 2,135,088 |  | 2,028,707 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 200 |  | 200 |  |

Retained earnings | 2,134,888 |  | 2,028,507 |  |

SHAREHOLDERS' FUNDS | 2,135,088 |  | 2,028,707 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

Etills Limited (Registered number: 06006123)

Abridged Balance Sheet - continued

30 November 2025

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

N McKenzie - Director

Etills Limited (Registered number: 06006123)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Etills 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| 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 2007, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

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

Etills Limited (Registered number: 06006123)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred and charged to the income statement. Development expenditure is written off, except where there is a separate project that is technically, commercially and financially viable. In these cases, the identifiable expenditure is deferred and amortised over the period the company is expected to derive benefit.

| Development costs are being amortised on a straight line basis over 10 years.

| 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 15 (2024 - 15 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 42,000 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 42,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

Etills Limited (Registered number: 06006123)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 December 2024 | 1,410,266 |  |

| Additions | 119,890 |  |

| At 30 November 2025 | 1,530,156 |  |

| DEPRECIATION

| At 1 December 2024 | 1,071,784 |  |

| Charge for year | 94,130 |  |

| At 30 November 2025 | 1,165,914 |  |

| NET BOOK VALUE

| At 30 November 2025 | 364,242 |  |

| At 30 November 2024 | 338,482 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 310,108 |  |

| NET BOOK VALUE

| At 30 November 2025 | 310,108 |  |

| At 30 November 2024 | 310,108 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2020 | 86,000 |  |

| Valuation in 2021 | 5,000 |  |

| Valuation in 2024 | 20,000 |  |

| Cost | 199,108 |  |

310,108 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

| 30.11.25 |  | 30.11.24

£ | £ |

| Cost | 199,108 |  | 199,108 |  |

| The investment property was valued on an open market basis on 30 November 2025 by the directors .

Etills Limited (Registered number: 06006123)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

7. | PROVISIONS FOR LIABILITIES

| 30.11.25 |  | 30.11.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 112,292 |  | 105,436 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 105,436 |  |

| Provided during year | 6,856 |  |

| Balance at 30 November 2025 | 112,292 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 50 | A | £1 | 50 |  | 50 |  |

| 50 | B | £1 | 50 |  | 50 |  |

200 |  | 200 |  |