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Company Registration No. 13294373 (England and Wales)
Elson Group (construction) Limited Unaudited accounts for the year ended 31 December 2025
Elson Group (construction) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Elson Group (construction) Limited Company Information for the year ended 31 December 2025
Directors
S Lewis R Fisher
Company Number
13294373 (England and Wales)
Registered Office
Suite 6 Heybridge Business Centre 110 The Causeway, Heybridge Maldon Essex CM9 4ND England
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Elson Group (construction) Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
448,518
279,581
Current assets
Debtors
5
422,386
359,148
Cash at bank and in hand
114,302
58,247
536,688
417,395
Creditors: amounts falling due within one year
6
(501,524)
(412,183)
Net current assets
35,164
5,212
Total assets less current liabilities
483,682
284,793
Creditors: amounts falling due after more than one year
7
(316,737)
(149,165)
Provisions for liabilities
Deferred tax
-
(11,908)
Net assets
166,945
123,720
Capital and reserves
Called up share capital
100
100
Profit and loss account
166,845
123,620
Shareholders' funds
166,945
123,720
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 19 August 2026 and were signed on its behalf by
S Lewis Director Company Registration No. 13294373
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Elson Group (construction) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Elson Group (construction) Limited is a private company, limited by shares, registered in England and Wales, registration number 13294373. The registered office is Suite 6, Heybridge Business Centre, 110 The Causeway, Heybridge, Maldon, Essex, CM9 4ND, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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%/25% straight line
Computer equipment
25% straight line
Deferred taxation
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Elson Group (construction) Limited Notes to the Accounts for the year ended 31 December 2025
Leased assets
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.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
358,838
10,005
368,843
Additions
305,400
4,089
309,489
Disposals
(62,223)
-
(62,223)
At 31 December 2025
602,015
14,094
616,109
Depreciation
At 1 January 2025
85,981
3,281
89,262
Charge for the year
103,992
3,198
107,190
On disposals
(28,861)
-
(28,861)
At 31 December 2025
161,112
6,479
167,591
Net book value
At 31 December 2025
440,903
7,615
448,518
At 31 December 2024
272,857
6,724
279,581
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
19,530
14,808
Trade debtors
337,693
209,415
Accrued income and prepayments
37,781
97,044
Other debtors
27,382
37,881
422,386
359,148
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
18,326
-
Obligations under finance leases and hire purchase contracts
101,045
51,273
Trade creditors
317,794
305,331
Taxes and social security
60,589
55,285
Other creditors
101
101
Loans from directors
3,669
193
501,524
412,183
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Elson Group (construction) Limited Notes to the Accounts for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
316,737
149,165
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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