ELLIE - MAIS CAFE LTD


Directors	Luke Elliott
	Abby Norman


Registered Address	Unit 1 Brooke Industrial Park Norwich Road
	Brooke
	Norwich
	NR15 1HJ


Registered Number	16190597 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026
		£	£
Fixed assets
Intangible assets	3		19,438
Tangible assets	4		2,820
			22,258
Current assets
Stocks	5	1,468
Debtors	6	109
Cash at bank and on hand		1,111
		2,688
Creditors amounts falling due within one year	7	(18,825)
Net current assets (liabilities)			(16,137)
Total assets less current liabilities			6,121
Net assets			6,121
Capital and reserves
Called up share capital			1
Profit and loss account			6,120
Shareholders' funds			6,121

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 August 2026, and are signed on its behalf by:

Luke Elliott
Director
Registered Company No. 16190597

ELLIE - MAIS CAFE LTD

Notes to the Financial Statements
for the period ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account and is calculated over 10 years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Vehicles	20
	Office Equipment	33

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	21,800	21,800
At 31 January 26	21,800	21,800
Amortisation and impairment
Charge for year	2,362	2,362
At 31 January 26	2,362	2,362
Net book value
At 31 January 26	19,438	19,438
At 16 January 25	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
Additions	1,500	750	1,500	3,750
At 31 January 26	1,500	750	1,500	3,750
Depreciation and impairment
Charge for year	320	87	523	930
At 31 January 26	320	87	523	930
Net book value
At 31 January 26	1,180	663	977	2,820
At 16 January 25	-	-	-	-

5.	Stocks

		2026
		£
	Raw materials and consumables	1,468
	Total	1,468

6.	Debtors: amounts due within one year

		2026
		£
	Other debtors	109
	Total	109

7.	Creditors: amounts due within one year

		2026
		£
	Taxation and social security	1,446
	Other creditors	15,661
	Accrued liabilities and deferred income	1,718
	Total	18,825