REGISTERED NUMBER: 02303784 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Elliston Steady & Hawes

(Aluminium) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Phillips

D Elliston

SECRETARY:

M Phillips

REGISTERED OFFICE:

Chapel Lane

Great Blakenham

Ipswich

Suffolk

IP6 0JT

REGISTERED NUMBER:

02303784 (England and Wales)

ACCOUNTANTS:

Knights Lowe Ltd

Chartered Accountants

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

FIXED ASSETS

Tangible assets

4

1,961

3,805

CURRENT ASSETS

Debtors

5

657,443

679,441

Cash at bank and in hand

11,866

7,172

669,309

686,613

CREDITORS

Amounts falling due within one year

6

480,322

494,601

NET CURRENT ASSETS

188,987

192,012

TOTAL ASSETS LESS CURRENT LIABILITIES

190,948

195,817

CREDITORS

Amounts falling due after more than one year

7

-

5,031

NET ASSETS

190,948

190,786

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

190,946

190,784

SHAREHOLDERS' FUNDS

190,948

190,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

M Phillips - Director

D Elliston - Director

1.	STATUTORY INFORMATION

Elliston Steady & Hawes (Aluminium) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

Amounts recoverable on contracts - In determining the carrying value of amounts recoverable on contracts, the directors regularly review each contact using their experience and detailed contract data in order to determine whether any amounts are considered irrecoverable. Such amounts are written off as identified.

Turnover

Turnover represents the value of work invoiced during the year, excluding VAT, and with respect to long term contracts turnover is recognised by reference to valuations of the work completed at the Statement of Financial Position date. Any such amounts not invoiced at the year end are recognised as amounts recoverable on contract. Contract amounts considered irrecoverable are written off as identified.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

66,832

3,535

57,443

127,810

DEPRECIATION

At 1 December 2024

63,262

3,300

57,443

124,005

Charge for year

1,785

59

-

1,844

At 30 November 2025

65,047

3,359

57,443

125,849

NET BOOK VALUE

At 30 November 2025

1,785

176

-

1,961

At 30 November 2024

3,570

235

-

3,805

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

46,236

50,064

Amounts owed by related undertakings

596,964

597,720

Amounts recoverable on contract

13,550

31,370

Other debtors

693

287

657,443

679,441

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

5,031

10,535

Trade creditors

6,413

1,338

Amounts owed to group undertakings

401,029

396,325

Taxation and social security

65,855

81,409

Other creditors

1,994

4,994

480,322

494,601

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

5,031

8.

LOANS

The loan balance totalling £5,031 relates to a bounce back loan guaranteed by the Government.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2