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Registered number: 04796934
Malcolm V. Lelliott Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Pi Accountants
Malcolm V. Lelliott Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
Malcolm V. Lelliott Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | Mr Christopher Lelliott
| Mr Malcolm Lelliott
Company Number | 04796934
Registered Office | 19 Church Street
| Godalming
| Surrey
| GU7 1EL
Accountants | Pi Accountants
| The Brentano Suite
| 915 High Road
| London
| N12 8QJ

Page 1
Page 2
Malcolm V. Lelliott Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 04796934

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 10,883 |  | 12,720
Investments | 6 |  | 14,595 |  | -
|  |  | 25,478 |  | 12,720
CURRENT ASSETS
Debtors | 7 | 294,234 |  | 292,725 |
Cash at bank and in hand |  | 103,846 |  | 110,558 |
|  | 398,080 |  | 403,283 |
Creditors: Amounts Falling Due Within One Year | 8 | (43,708 ) |  | (48,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 354,372 |  | 354,767
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 379,850 |  | 367,487
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,721 ) |  | (3,180 )
NET ASSETS |  |  | 377,129 |  | 364,307
CAPITAL AND RESERVES
Called up share capital | 9 |  | 25 |  | 25
Capital redemption reserve |  |  | 10 |  | 10
Income Statement |  |  | 377,094 |  | 364,272
SHAREHOLDERS' FUNDS |  |  | 377,129 |  | 364,307

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Malcolm V. Lelliott Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Christopher Lelliott Director
04/06/2026

The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Malcolm V. Lelliott Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Malcolm V. Lelliott Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04796934 . The registered office is 19 Church Street, Godalming, Surrey, GU7 1EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
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Malcolm V. Lelliott Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 26,000
As at 30 September 2025 | 26,000
Amortisation
As at 1 October 2024 | 26,000
As at 30 September 2025 | 26,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 24,720 | 4,658 | 29,063 | 58,441
Additions | 350 | 104 | 1,168 | 1,622
As at 30 September 2025 | 25,070 | 4,762 | 30,231 | 60,063
Depreciation
As at 1 October 2024 | 15,426 | 4,320 | 25,975 | 45,721
Provided during the period | 2,324 | 84 | 1,051 | 3,459
As at 30 September 2025 | 17,750 | 4,404 | 27,026 | 49,180
Net Book Value
As at 30 September 2025 | 7,320 | 358 | 3,205 | 10,883
As at 1 October 2024 | 9,294 | 338 | 3,088 | 12,720

6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | -
Additions | 13,000
Revaluations | 1,595
As at 30 September 2025 | 14,595
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -

...CONTINUED
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Malcolm V. Lelliott Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 14,595
As at 1 October 2024 | -

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,330 |  | 54,830
Other debtors | 219,904 |  | 237,895
| 294,234 |  | 292,725

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 720 |  | 1,631
Other creditors | 7,067 |  | 6,780
Taxation and social security | 35,921 |  | 40,105
| 43,708 |  | 48,516

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 25 |  | 25

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 10,000 |  | 10,000
Later than one year and not later than five years | 40,000 |  | 40,000
Later than five years | 30,000 |  | 40,000
| 80,000 |  | 90,000

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Lelliott | 121,340 | - | 11,286 | - | 110,054

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