ELLIS BROWN ASSOCIATES LIMITED


Director	BROWN, Sarah


Registered Address	104 Selby Road
	West Bridgford
	Nottingham
	NG2 7BA


Registered Number	09309317 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	28 Feb 2026		30 Nov 2024
		£	£	£	£
Fixed assets
Tangible assets	4		1,385		2,015
			1,385		2,015
Current assets
Debtors		280		7,012
Cash at bank and on hand		2,320		28,785
		2,600		35,797
Creditors amounts falling due within one year		(264)		(8,389)
Net current assets (liabilities)			2,336		27,408
Total assets less current liabilities			3,721		29,423
Net assets			3,721		29,423
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,621		29,323
Shareholders' funds			3,721		29,423

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 31 August 2026, and are signed on its behalf by:

BROWN, Sarah
Director
Registered Company No. 09309317

ELLIS BROWN ASSOCIATES LIMITED

Notes to the Financial Statements
for the period ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

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

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2026		2024
	Average number of employees during the year	0		0

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 December 24	12,000
	At 28 February 26	12,000
	Amortisation and impairment
	At 01 December 24	12,000
	At 28 February 26	12,000
	Net book value
	At 28 February 26	-
	At 30 November 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	3,832
	At 28 February 26	3,832
	Depreciation and impairment
	At 01 December 24	1,817
	Charge for year	630
	At 28 February 26	2,447
	Net book value
	At 28 February 26	1,385
	At 30 November 24	2,015