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Company Registration No. 12477624 (England and Wales)
Elscott Services Ltd Unaudited accounts for the year ended 31 March 2026
Elscott Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Elscott Services Ltd Company Information for the year ended 31 March 2026
Director
Wayne Scott
Company Number
12477624 (England and Wales)
Registered Office
71 Woodland Avenue Wolverhampton WV6 8ND
Accountants
Nellys Accountants Ltd 71 Woodland Avenue Tettenhall Wood Wolverhampton West Midlands WV6 8ND
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Elscott Services Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
-
899
Current assets
Debtors
5
19,377
16,028
Cash at bank and in hand
4,397
20,314
23,774
36,342
Creditors: amounts falling due within one year
6
(23,384)
(35,963)
Net current assets
390
379
Total assets less current liabilities
390
1,278
Provisions for liabilities
Deferred tax
7
-
(185)
Net assets
390
1,093
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
290
993
Shareholders' funds
390
1,093
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 May 2026 and were signed on its behalf by
Wayne Scott Director Company Registration No. 12477624
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Elscott Services Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Elscott Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12477624. The registered office is 71 Woodland Avenue, Wolverhampton, WV6 8ND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling and are rounded to the nearest pound.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Elscott Services Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
295
3,398
3,693
Disposals
(295)
(3,398)
(3,693)
At 31 March 2026
-
-
-
Depreciation
At 1 April 2025
202
2,592
2,794
On disposals
(202)
(2,592)
(2,794)
At 31 March 2026
-
-
-
Net book value
At 31 March 2026
-
-
-
At 31 March 2025
93
806
899
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
280
-
Accrued income and prepayments
900
1,135
Other debtors
18,197
14,893
19,377
16,028
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
6,682
18,136
VAT
-
3,302
Taxes and social security
16,225
13,418
Loans from directors
-
482
Accruals
477
625
23,384
35,963
7
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
-
185
2026
2025
£
£
Provision at start of year
185
2,547
Credited to the profit and loss account
(185)
(2,362)
Provision at end of year
-
185
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Elscott Services Ltd Notes to the Accounts for the year ended 31 March 2026
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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