Ellipson Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04888649 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Ellipson Limited

Page

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

4

Notes to the Financial Statements

5

DIRECTOR:

J A Otter

REGISTERED OFFICE:

Three Horseshoes Farmhouse

Woodlands

West Tisted

Alresford

Hampshire

SO24 0HW

REGISTERED NUMBER:

04888649 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

237

468

Investments

5

102,995

103,232

103,463

CURRENT ASSETS

Cash at bank

5,207

5,558

CREDITORS

Amounts falling due within one year

6

3,110

1,616

NET CURRENT ASSETS

2,097

3,942

TOTAL ASSETS LESS CURRENT
LIABILITIES

105,329

107,405

PROVISIONS FOR LIABILITIES

7

10,547

11,259

NET ASSETS

94,782

96,146

CAPITAL AND RESERVES

Called up share capital

8

9

Fair value reserve

57,510

Retained earnings

37,263

38,627

SHAREHOLDERS' FUNDS

94,782

96,146

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 July 2026 and were signed by:

J A Otter - Director

Called up

Fair

share

Retained

value

Total

capital

earnings

reserve

equity

£

Balance at 1 November 2023

9

36,002

57,510

93,521

Changes in equity

Profit for the year

-

2,625

-

2,625

Total comprehensive income

-

2,625

-

2,625

Balance at 31 October 2024

9

38,627

57,510

96,146

Changes in equity

Deficit for the year

-

(1,364

)

-

(1,364

)

Total comprehensive income

-

(1,364

)

-

(1,364

)

Balance at 31 October 2025

9

37,263

57,510

94,782

1.	STATUTORY INFORMATION

Ellipson 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of consideration received or receivable, excluding discounts, rebates and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 October 2025

5,706

DEPRECIATION

At 1 November 2024

5,238

Charge for year

231

At 31 October 2025

5,469

NET BOOK VALUE

At 31 October 2025

237

At 31 October 2024

468

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 November 2024

and 31 October 2025

102,995

NET BOOK VALUE

At 31 October 2025

102,995

At 31 October 2024

102,995

Cost or valuation at 31 October 2025 is represented by:

Other

investments

£

Valuation in 2016

71,000

Cost

31,995

102,995

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

30,003

Fixed asset investments were valued on an open market basis on 31 October 2025 by the director .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,200

-

Other creditors

86

-

Directors' current accounts

624

416

Accrued expenses

1,200

3,110

1,616

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Accelerated capital allowances

45

89

Unrelieved trading losses

(2,988

)

(2,320

)

Investment revaluations

13,490

10,547

11,259

Deferred

tax

£

Balance at 1 November 2024

11,259

Accelerated capital allowances

(44

)

Unrelieved trading losses

(668

)

Balance at 31 October 2025

10,547

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

9

Ordinary

£1

9

9.	RELATED PARTY DISCLOSURES

Mr J A Otter

Director

2025

2024

£

Amount due to related party at balance sheet date

Mr J A Otter - director

624

416

Fixed Asset Investments

Fixed asset investments, as detailed in note 6, are the purchase of shares in Jott Limited and Renovos Biologics Limited. Mr J A Otter is a director and shareholder of Ellipson Limited and both investment companies.

10.	ULTIMATE CONTROLLING PARTY

During the period under review the company was under the control of Mr J A Otter, a director and the majority shareholder.