The East Anglian Lift Company Limited - Period Ending 2025-09-30

Registration number: 04493151

The East Anglian Lift Company Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2025

The East Anglian Lift Company Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

The East Anglian Lift Company Limited

Registration number: 04493151

Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	29,395	22,947
Current assets
Stocks	5	74,079	26,185
Debtors	6	72,139	105,495
Cash at bank and in hand		496,200	302,266
		642,418	433,946
Creditors: Amounts falling due within one year	7	(433,472)	(203,263)
Net current assets		208,946	230,683
Total assets less current liabilities		238,341	253,630
Creditors: Amounts falling due after more than one year	7	(1,667)	(11,667)
Provisions for liabilities		(3,818)	(1,087)
Net assets		232,856	240,876
Capital and reserves
Called up share capital	8	100	100
Retained earnings		232,756	240,776
Shareholders' funds		232,856	240,876

The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

The East Anglian Lift Company Limited

Registration number: 04493151

Balance Sheet as at 30 September 2025 (continued)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 June 2026 and signed on its behalf by:

R P Howe
Director

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Slate House Farm
27 Halls Corner Lane
Hevingham
Norwich
Norfolk
NR10 5NQ
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Fixtures, fittings and equipment	25% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4	Tangible assets

Furniture, fittings and equipment
£

Motor vehicles
£

Other property, plant and equipment
£

Total
£

Cost or valuation

At 1 October 2024

9,143

47,673

436

57,252

Additions

-

-

17,000

17,000

At 30 September 2025

9,143

47,673

17,436

74,252

Depreciation

At 1 October 2024

6,027

27,947

331

34,305

Charge for the year

1,344

4,932

4,276

10,552

At 30 September 2025

7,371

32,879

4,607

44,857

Carrying amount

At 30 September 2025

1,772

14,794

12,829

29,395

At 30 September 2024

3,116

19,726

105

22,947

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

Stocks

	2025 £	2024 £
Work in progress	74,079	26,185

Debtors

Current	2025 £	2024 £
Trade debtors	59,123	93,777
Prepayments	5,321	5,223
Other debtors	7,695	6,495
	72,139	105,495

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		10,000	10,000
Trade creditors		68,407	69,188
Directors loan account		20,418	26,435
Taxation and social security		57,175	7,595
Other creditors		277,472	90,045
		433,472	203,263
Due after one year
Loans and borrowings		1,667	11,667

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		1,667	11,667

The East Anglian Lift Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

	Furniture, fittings and equipment £	Motor vehicles £	Other property, plant and equipment £	Total £
Cost or valuation
At 1 October 2024	9,143	47,673	436	57,252
Additions	-	-	17,000	17,000
At 30 September 2025	9,143	47,673	17,436	74,252
Depreciation
At 1 October 2024	6,027	27,947	331	34,305
Charge for the year	1,344	4,932	4,276	10,552
At 30 September 2025	7,371	32,879	4,607	44,857
Carrying amount
At 30 September 2025	1,772	14,794	12,829	29,395
At 30 September 2024	3,116	19,726	105	22,947