Elliptycs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10146723

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,684		27,844

			23,684		27,844
CURRENT ASSETS
Debtors	5	57,882		40,009
Cash at bank and in hand		43,004		30,614

		100,886		70,623
Creditors: Amounts Falling Due Within One Year	6	(63,148 )		(68,320 )

NET CURRENT ASSETS (LIABILITIES)			37,738		2,303

TOTAL ASSETS LESS CURRENT LIABILITIES			61,422		30,147

NET ASSETS			61,422		30,147

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			61,222		29,947

SHAREHOLDERS' FUNDS			61,422		30,147

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Elliptycs Limited

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 Alistair White

Director

09/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Elliptycs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10146723 . The registered office is Manor House , 19 Church Street, Leatherhead, Surrey, KT22 8DN.

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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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

2.3. 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	10 years
Fixtures & Fittings	3 years
Computer Equipment	3 years

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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.

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.

...CONTINUED

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Elliptycs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	41,122	7,824	21,462	70,408
Additions	-	867	6,157	7,024

As at 31 March 2026	41,122	8,691	27,619	77,432

Depreciation
As at 1 April 2025	20,439	5,896	16,229	42,564
Provided during the period	4,112	1,470	5,602	11,184

As at 31 March 2026	24,551	7,366	21,831	53,748

Net Book Value
As at 31 March 2026	16,571	1,325	5,788	23,684

As at 1 April 2025	20,683	1,928	5,233	27,844

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,314	14,063
Other debtors	886	25,886
Other taxes and social security	-	32
Net wages	-	28
Director's loan account	51,682	-

	57,882	40,009

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	4,618	11,153
Corporation tax	40,489	37,706
Other taxes and social security	2,440	-
VAT	13,740	13,861
Net wages	442	-
Other creditors	1,419	1,393
Director's loan account	-	4,207

	63,148	68,320

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Elliptycs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

8. 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 Alistair White	56,582	-	-	-	56,582

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

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