Elldon Property Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08751706

Elldon Property Limited

Filleted Unaudited Financial Statements

31 October 2025

Elldon Property Limited

Financial Statements

Year ended 31 October 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

Elldon Property Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	309	1,107
Investments	6	–	168,546
		----	---------
		309	169,653

Current assets

Debtors	7	6,330	13,739
Cash at bank and in hand		152,812	1,115
		---------	--------
		159,142	14,854

Creditors: amounts falling due within one year	8	49,484		80,656
		---------		--------
Net current assets/(liabilities)			109,658	( 65,802)
			---------	---------
Total assets less current liabilities			109,967	103,851

Provisions

Taxation including deferred tax	–	11,055
	---------	---------
Net assets	109,967	92,796
	---------	---------

Capital and reserves

Called up share capital	2	2
Fair value reserve	–	57,076
Profit and loss account	109,965	35,718
	---------	--------
Shareholders funds	109,967	92,796
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Elldon Property Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mrs LM Elliott
Director

Company registration number: 08751706

Elldon Property Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lamorna Court, 43 Wollaton Road, Beeston, Nottingham, NG9 2NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	20% reducing balance

Fixed asset investments

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 November 2024	6,780	6,780
Disposals	( 6,025)	( 6,025)
	------	------
At 31 October 2025	755	755
	------	------
Depreciation
At 1 November 2024	5,673	5,673
Charge for the year	77	77
Disposals	( 5,304)	( 5,304)
	------	------
At 31 October 2025	446	446
	------	------
Carrying amount
At 31 October 2025	309	309
	------	------
At 31 October 2024	1,107	1,107
	------	------

6. Investments

	Investment Property
	£
Cost
At 1 November 2024	168,546
Disposals	( 168,546)
	---------
At 31 October 2025	–
	---------
Impairment
At 1 November 2024 and 31 October 2025	–
	---------

Carrying amount
At 31 October 2025	–
	---------
At 31 October 2024	168,546
	---------

Carrying amount at 31 October 2024 is represented by:

		2025
		£
	Cost	111,470
	Revaluation	57,076
		---------
		168,546
		---------

The investment property was sold during the year.

7. Debtors

	2025	2024
	£	£
Trade debtors	6,330	13,615
Other debtors	–	124
	------	--------
	6,330	13,739
	------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	14,148	957
Other creditor	176	1,679
Other creditors	35,160	78,020
	--------	--------
	49,484	80,656
	--------	--------