Elland Developments (UK) Ltd - Filleted accounts

Registered number

06358096

Elland Developments (UK) Ltd

Filleted Accounts

for the year ended

31 August 2025

Elland Developments (UK) Ltd
Registered number:		06358096
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,956,983			4,944,551

Current assets
Stocks		1,234,608			1,908,565
Debtors	4	6,871			-
Cash at bank and in hand		970			42,562
		1,242,449			1,951,127

Creditors: amounts falling due within one year	5	(2,087,828)			(2,121,454)

Net current liabilities			(845,379)			(170,327)

Total assets less current liabilities			4,111,604			4,774,224

Creditors: amounts falling due after more than one year	6		(3,735,968)			(4,350,423)



Net assets			375,636			423,801

Capital and reserves
Called up share capital			2			2
Profit and loss account			375,634			423,799

Shareholders' funds			375,636			423,801

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E Bristow
Director
Approved by the board on 21 August 2026

Elland Developments (UK) Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			not depreciated
	Leasehold land and buildings			not depreciated
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	4,927,359		45,655		37,028		5,010,042
	Additions	20,000		388,095		-		408,095
	Disposals	-		(30,392)		-		(30,392)
	At 31 August 2025	4,947,359		403,358		37,028		5,387,745

	Depreciation
	At 1 September 2024	-		37,589		27,902		65,491
	Charge for the year	-		674		1,521		2,195
	On disposals	388,095		(25,019)		-		363,076
	At 31 August 2025	388,095		13,244		29,423		430,762

	Net book value
	At 31 August 2025	4,559,264		390,114		7,605		4,956,983
	At 31 August 2024	4,927,359		8,066		9,126		4,944,551


4	Debtors					2025		2024
£							£

	Trade debtors					6,871		-


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					370,091		363,822
	Obligations under finance lease and hire purchase contracts					6,167		9,867
	Trade creditors					419,448		415,256
	Taxation and social security costs					14,025		17,848
	Other creditors					1,278,097		1,314,661
						2,087,828		2,121,454


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,735,968		4,350,423


7	Other information

	Elland Developments (UK) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	80 Market Street
	Wigan
	WN1 1HX