ELLIOTTS DRAINAGE LIMITED - Filleted accounts

Registered number

13013736

ELLIOTTS DRAINAGE LIMITED

Filleted Accounts

31 December 2025

ELLIOTTS DRAINAGE LIMITED
Registered number:		13013736
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		295,072			68,024

Current assets
Debtors	4	214,866			191,163
Cash at bank and in hand		1,441			7,838
		216,307			199,001

Creditors: amounts falling due within one year	5	(46,145)			(160,292)

Net current assets			170,162			38,709

Total assets less current liabilities			465,234			106,733

Creditors: amounts falling due after more than one year	6		(258,550)			-



Net assets			206,683			106,733

Capital and reserves
Called up share capital			1			1
Profit and loss account			206,683			106,732

Shareholders' funds			206,683			106,733

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.




E Bunn
Director
Approved by the board on 23 July 2026

ELLIOTTS DRAINAGE 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).

	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.

	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:

	Plant and machinery	25% Reducing Balance
	Fixtures, fittings, tools and equipment	25% Reducing Balance

	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.

	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.

	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			5		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	35,282		56,659		91,941
	Additions	13,713		262,434		276,147
	At 31 December 2025	48,995		319,093		368,088

	Depreciation
	At 1 January 2025	7,769		16,148		23,917
	Charge for the year	16,095		33,004		49,099
	At 31 December 2025	23,864		49,152		73,016

	Net book value
	At 31 December 2025	25,131		269,941		295,072
	At 31 December 2024	27,513		40,511		68,024


4	Debtors			2025		2024
£					£

	Trade debtors			31,211		37,266
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			166,488		147,748
	Prepayments			13,467		1,477
	Other debtors			3,700		4,672
				214,866		191,163


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

	Bank loans and overdrafts			14,646		-
	Trade creditors			36,411		22,386
	Accruals			1,000		-
	Directors' loan account			(5,268)		70,318
	Taxation and social security costs			356		67,886
	Wages Payable			(1,000)		-
	Other creditors			-		(298)
				46,145		160,292


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

	Bank loans			28,187		-
	Obligations under finance lease and hire purchase contracts			230,363		-
				258,550		-


7	Other information

	ELLIOTTS DRAINAGE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 13
	Chells Industrial Estate
	Chells Way
	Stevenage
	SG2 0LQ