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Registered number: 12988299
Colin Ellis Property Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Asquith Accountants Ltd
Rowan House
7 West Bank
Scarborough
North Yorkshire
YO12 4DX
Colin Ellis Property Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Colin Ellis Property Services Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12988299

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 68,614 |  | 82,570
Tangible Assets | 5 |  | 29,656 |  | 65,609
|  |  | 98,270 |  | 148,179
CURRENT ASSETS
Stocks | 6 | 500 |  | 500 |
Debtors | 7 | 34,567 |  | 29,846 |
Cash at bank and in hand |  | 49,100 |  | 52,244 |
|  | 84,167 |  | 82,590 |
Creditors: Amounts Falling Due Within One Year | 8 | (70,424 ) |  | (75,155 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,743 |  | 7,435
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 112,013 |  | 155,614
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (15,878 ) |  | (49,465 )
NET ASSETS |  |  | 96,135 |  | 106,149
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 96,035 |  | 106,049
SHAREHOLDERS' FUNDS |  |  | 96,135 |  | 106,149

Page 1
Page 2
Colin Ellis Property Services Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr W K Yau Director
29 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Colin Ellis Property Services Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Colin Ellis Property Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12988299 . The registered office is Rowan House, 7 West Bank, Scarborough, North Yorkshire, YO12 4DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised
evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% RB
Fixtures & Fittings | 15% RB
Computer Equipment | 33% SL

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Colin Ellis Property Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 11)
11 11
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 139,555
As at 31 March 2026 | 139,555
Amortisation
As at 1 April 2025 | 56,985
Provided during the period | 13,956
As at 31 March 2026 | 70,941
Net Book Value
As at 31 March 2026 | 68,614
As at 1 April 2025 | 82,570

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2025 | 111,152
Additions | 2,920
Disposals | (41,799 )
As at 31 March 2026 | 72,273
Depreciation
As at 1 April 2025 | 45,543
Provided during the period | 8,830
Disposals | (11,756 )
As at 31 March 2026 | 42,617

...CONTINUED
Page 4
Page 5
Colin Ellis Property Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 29,656
As at 1 April 2025 | 65,609

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 11,654 |  | 45,582

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 500 |  | 500

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,789 |  | 21,410
Other debtors | 10,778 |  | 8,436
| 34,567 |  | 29,846

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,188 |  | 3,603
Trade creditors | 6,720 |  | 6,180
Other creditors | 9,081 |  | 11,356
Taxation and social security | 52,435 |  | 54,016
| 70,424 |  | 75,155

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,878 |  | 49,465

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,188 |  | 3,603
Later than one year and not later than five years | 15,878 |  | 49,465
| 18,066 |  | 53,068
| 18,066 |  | 53,068

Page 5
Page 6
Colin Ellis Property Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Wai Yau | - | 2,447 | - | - | 2,447

The above loan is unsecured, interest free and repayable on demand.
Page 6