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Company registration number:
12985663
Ellers Investments Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Ellers Investments Ltd
Statement of Financial Position
31 October 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 103,354 |  | 103,354 |
Current assets |  |  |  |  |
Debtors | 6 | 175 |  | 156 |
Cash at bank and in hand |  | 15,585 |  | 15,068 |
|  | 15,760 |  | 15,224 |
Creditors: amounts falling due within one year | 7 | (2,377 | ) | (3,148 | )
Net current assets |  | 13,383 |  | 12,076 |
Total assets less current liabilities |  | 116,737 |  | 115,430 |
Creditors: amounts falling due after more than one year | 8 | (102,672 | ) | (104,172 | )
Net assets |  | 14,065 |  | 11,258 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 4 |  | 4 |
Profit and loss account |  | 14,061 |  | 11,254 |
Shareholders funds |  | 14,065 |  | 11,258 |

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.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

P Stokes | C Gooddy
Director | Director

Company registration number:
12985663
Ellers Investments Ltd
Notes to the Financial Statements
Year ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
7B Queens Road Design Centre
,
54-58 Queens Road
,
Doncaster
,
DN1 2NH
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Current tax

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.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings | Not depreciated, carried at fair value

## Investment properties

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss. No depreciation is provided on the company’s freehold properties since in the opinion of the directors the expected useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation would be immaterial.

## 4 Average number of employees

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

## 5 Tangible assets

| Land and buildings
--- | ---
| £
Cost |  |
At 1 November 2024 and 31 October 2025 | 103,354 |
Depreciation |  |
At 1 November 2024 and 31 October 2025 | - |
Carrying amount |  |
At 31 October 2025 | 103,354 |
At 31 October 2024 | 103,354 |

## Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Land and buildings | Land and buildings
--- | --- | ---
| 2025 | 2024
| £ | £
Aggregate historical cost | 103,354 |  | 103,354 |
Carrying amount | 103,354 |  | 103,354 |

## Investment property

Included in land and buildings are the following amounts in relation to investment properties:

| 2025
--- | ---
| £
Carrying value at 1 November 2024 and 31 October 2025 | 103,354 |

The amount reported in the balance sheet represents the 25% share that the company holds in the freehold property. The remaining 75% is owned by a separate entity. There has been no valuation of investment property by an independent valuer at the year end.

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 175 |  | 156 |

The debtors above include the following amounts falling due after more than one year:

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 175 |  | 175 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 1,349 |  | 2,239 |
Other creditors | 1,028 |  | 909 |
| 2,377 |  | 3,148 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 102,672 |  | 104,172 |