REGISTERED NUMBER: 05041149 (England and Wales)

ELLANNIE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Tubby

SECRETARY:

Mrs S C Steingold

REGISTERED OFFICE:

Suite D, The Business Centre

Faringdon Avenue

Romford

Essex

RM3 8EN

REGISTERED NUMBER:

05041149 (England and Wales)

ACCOUNTANTS:

Clay Ratnage Daffin & Co Limited

Chartered Accountants

Suite D, The Business Centre

Faringdon Avenue

Romford

Essex

RM3 8EN

FIXED ASSETS

Investments

4

3,379

3,379

Investment property

5

2,350,000

2,350,000

2,353,379

2,353,379

CURRENT ASSETS

Debtors

6

1,017,951

858,951

Cash at bank

442,295

471,696

1,460,246

1,330,647

CREDITORS

Amounts falling due within one year

7

39,114

32,861

NET CURRENT ASSETS

1,421,132

1,297,786

TOTAL ASSETS LESS CURRENT LIABILITIES

3,774,511

3,651,165

PROVISIONS FOR LIABILITIES

8

94,578

94,578

NET ASSETS

3,679,933

3,556,587

CAPITAL AND RESERVES

Called up share capital

9

3,379

3,379

Other reserves

10

1,225,791

1,225,791

Retained earnings

10

2,450,763

2,327,417

SHAREHOLDERS' FUNDS

3,679,933

3,556,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

P Tubby - Director

1.	STATUTORY INFORMATION

Ellannie Holdings 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Classification of financial liabilities: Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Operating leases: the company as lessee

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

3,379

NET BOOK VALUE

At 31 January 2026

3,379

At 31 January 2025

3,379

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

2,350,000

NET BOOK VALUE

At 31 January 2026

2,350,000

At 31 January 2025

2,350,000

The 2025 valuations were made by the director, on an open market value for existing use basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

565,559

596,855

Other debtors

452,392

262,096

1,017,951

858,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,532

-

Taxation and social security

34,782

30,329

Other creditors

1,800

2,532

39,114

32,861

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Investment properties

revaluation

94,578

94,578

94,578

94,578

Deferred

tax

£

Balance at 1 February 2025

94,578

Balance at 31 January 2026

94,578

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

3,049

Ordinary A

1

3,049

3,049

330

Ordinary B

1

330

330

3,379

3,379

The ordinary A and B shares of the company have independent dividend rights. In all other aspects the shares rank equally.

10.

RESERVES

Other non-distributable reserves

Non-distributable reserves relate to the unrealised gain on fair value adjustments of investment properties. Deferred tax has been provided on the revaluation of investment properties.

Profit and loss account

Includes all current and prior period retained profits and losses.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Other debtors includes a loan to a director of £145,249 (2025 - £144,154). Interest is charged at the official rate and the loan is repayable on demand.

12.	RELATED PARTY DISCLOSURES

2026

2025

£

£

Rent and services received from related party

150,000

150,000

Amounts owed from related parties

847,560

689,655

13.	COMMITMENTS UNDER OPERATING LEASES

At 31 January 2026 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2026

2025

£

£

Not later than 1 year

30,600

30,600

The company has annual ground rent commitments of £30,600 on a head lease which ends in 2071.