Company Registration No. 12775248 (England and Wales)
ELITE BUILD (BRISTOL) LTD
Unaudited accounts
for the year ended 31 December 2025
ELITE BUILD (BRISTOL) LTD
Unaudited accounts
Contents
ELITE BUILD (BRISTOL) LTD
Company Information
for the year ended 31 December 2025
Directors
ANDREW BALL
CRAIG HALL
SHAUN PARA
Company Number
12775248 (England and Wales)
Registered Office
PLOT 15 UNIT 9B CATER ROAD
BRISTOL
BS13 7TW
ENGLAND
Accountants
VIRTUAL BUSINESS ACCOUNTING
10 RIDGEWAY ROAD
LONG ASHTON
BRISTOL
SOMERSET
BS41 9EU
ELITE BUILD (BRISTOL) LTD
Statement of financial position
as at 31 December 2025
Tangible assets
65,277
40,403
Inventories
124,585
45,029
Cash at bank and in hand
20,023
4,261
Creditors: amounts falling due within one year
(228,934)
(154,644)
Net current assets
20,312
589
Total assets less current liabilities
85,589
40,992
Creditors: amounts falling due after more than one year
(61,383)
(28,341)
Provisions for liabilities
Deferred tax
(16,319)
(10,100)
Called up share capital
300
300
Profit and loss account
7,587
2,251
Shareholders' funds
7,887
2,551
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by
ANDREW BALL
Director
Company Registration No. 12775248
ELITE BUILD (BRISTOL) LTD
Notes to the Accounts
for the year ended 31 December 2025
ELITE BUILD (BRISTOL) LTD is a private company, limited by shares, registered in England and Wales, registration number 12775248. The registered office is PLOT 15 UNIT 9B CATER ROAD, BRISTOL, BS13 7TW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
ELITE BUILD (BRISTOL) LTD
Notes to the Accounts
for the year ended 31 December 2025
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Motor vehicles
At 31 December 2025
92,242
Charge for the year
13,116
At 31 December 2025
26,965
At 31 December 2025
65,277
At 31 December 2024
40,403
Amounts falling due within one year
Trade debtors
37,927
38,350
Other debtors
66,711
67,593
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
27,425
-
Obligations under finance leases and hire purchase contracts
18,986
6,508
Trade creditors
44,842
4,195
Taxes and social security
37,805
32,772
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
36,244
28,341
ELITE BUILD (BRISTOL) LTD
Notes to the Accounts
for the year ended 31 December 2025
8
Transactions with related parties
At the year end an amount of £28,182 (2024: £27,090) was owing to the Company by Shaun Para, a director and shareholder in the Company. In addition, an amount of £7,666 (2024: £5,991) was owing to the Company by Craig Hall, a director and shareholder in the Company, and his associates. The total balance of £35,848 is disclosed as Other debtors under Amounts due within one year and includes interest calculated at the prevailing HMRC official rate of interest.
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).