Elevation Cladding Limited - Filleted accounts

Registered number

06937272

Elevation Cladding Limited

Unaudited Filleted Accounts

31 December 2025

Elevation Cladding Limited
Registered number:		06937272
Balance Sheet
as at 31 December 2025
Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		125,460			97,345
Investments	5		-			40,000
			125,460			137,345
Current assets
Debtors	6	690,460			369,229
Cash at bank and in hand		560,774			575,203
		1,251,234			944,432

Creditors: amounts falling due within one year	7	(956,131)			(710,470)

Net current assets			295,103			233,962

Total assets less current liabilities			420,563			371,307

Creditors: amounts falling due after more than one year	8		(85,454)			(63,450)

Net assets			335,109			307,857

Capital and reserves
Called up share capital			2			2
Profit and loss account			335,107			307,855

Shareholders' funds			335,109			307,857

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Fraser Dales
Director
Approved by the board on 11 June 2026

Elevation Cladding Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The reporting currency is Pounds Sterling (GBP / £) and all figures are rounded to the nearest £1.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 January 2025					1,790
	At 31 December 2025					-

	Amortisation
	At 1 January 2025					1,790
	At 31 December 2025					-

	Net book value
	At 31 December 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	59,082		230,599		289,681
	Additions	12,671		71,342		84,013
	Disposals	(34,693)		(55,386)		(90,079)
	At 31 December 2025	37,060		246,555		283,615

	Depreciation
	At 1 January 2025	51,425		140,911		192,336
	Charge for the year	5,338		45,913		51,251
	On disposals	(34,629)		(50,803)		(85,432)
	At 31 December 2025	22,134		136,021		158,155

	Net book value
	At 31 December 2025	14,926		110,534		125,460
	At 31 December 2024	7,657		89,688		97,345

5	Investments
Other
investments
	Cost					£
	At 1 January 2025					40,000
	Revaluation					(40,000)
	At 31 December 2025					-

6	Debtors			2025		2024
£					£

	Trade debtors			655,115		360,615
	Other debtors and prepayments			35,345		8,614
				690,460		369,229


7	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			27,408		52,045
	Trade creditors			186,106		179,179
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			480,187		154,991
	Taxation and social security costs			260,991		322,955
	Other creditors and accruals			1,439		1,300
				956,131		710,470


8	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			85,454		63,450


9	Share capital			2025		2024

	Authorised			Number	Number
	100 Ordinary shares of £1 each			100		100

	Allotted called up and fully paid
	Ordinary shares of £1 each
Number					Number
	Number			2		2

£					£
	Nominal value			2		2




10	Controlling party

	The immediate and ultimate holding company is Elevation (Gy) Holdings Limited, whose registered office is the same as this company, which holds 100% of the ordinary issued share capital of Elevation Cladding Limited. The ultimate controlling parties are Mr Fraser Dales and his spouse, by reason of their 60% shareholding in the issued share capital of Elevation (Gy) Holdings Limited.


11	Other information

	Elevation Cladding Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Airfield
	Cheapside
	Waltham, Grimsby
	N E Lincolnshire
	DN37 0HZ