REGISTERED NUMBER: 05560176 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Elvins Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D J Clark

Mr D Larnder

REGISTERED OFFICE:

Unit D10 Upper Lounge,

Pinetrees road

Norwich

Norfolk

NR7 9BB

REGISTERED NUMBER:

05560176 (England and Wales)

ACCOUNTANTS:

MLA Advisory

Unit D10 Upper Lounge,

Pinetrees road

Norwich

Norfolk

NR7 9BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,687

16,408

1,687

16,408

CURRENT ASSETS

Stocks

-

16,271

Debtors

6

100

5,229

Cash at bank and in hand

947,030

1,016,416

947,130

1,037,916

CREDITORS

Amounts falling due within one year

7

20,377

95,180

NET CURRENT ASSETS

926,753

942,736

TOTAL ASSETS LESS CURRENT LIABILITIES

928,440

959,144

PROVISIONS FOR LIABILITIES

321

2,303

NET ASSETS

928,119

956,841

CAPITAL AND RESERVES

Called up share capital

202

202

Retained earnings

927,917

956,639

928,119

956,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mr D J Clark - Director

1.	STATUTORY INFORMATION

Elvins 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.

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.

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 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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.

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.

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 3 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

349,630

Disposals

(349,630

)

At 28 February 2026

-

AMORTISATION

At 1 March 2025

349,630

Eliminated on disposal

(349,630

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

63,275

Disposals

(60,275

)

At 28 February 2026

3,000

DEPRECIATION

At 1 March 2025

46,867

Charge for year

563

Eliminated on disposal

(46,117

)

At 28 February 2026

1,313

NET BOOK VALUE

At 28 February 2026

1,687

At 28 February 2025

16,408

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

-

1,394

Other debtors

100

3,835

100

5,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

1

39,224

Taxation and social security

12,828

49,364

Other creditors

7,548

6,592

20,377

95,180