REGISTERED NUMBER: SC365567 (Scotland)

Financial Statements For The Period 1 October 2024 to 31 December 2025

for

Ellis Mack Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C Black

REGISTERED OFFICE:

38 Queen Street

Glasgow

G1 3DX

REGISTERED NUMBER:

SC365567 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Intangible assets

4

-

3,154

Tangible assets

5

5,113

5,966

5,113

9,120

CURRENT ASSETS

Debtors

464,258

396,257

Cash at bank

21,057

14,401

485,315

410,658

CREDITORS

Amounts falling due within one year

473,093

362,744

NET CURRENT ASSETS

12,222

47,914

TOTAL ASSETS LESS CURRENT LIABILITIES

17,335

57,034

CREDITORS

Amounts falling due after more than one year

(4,311

)

(44,972

)

PROVISIONS FOR LIABILITIES

(1,278

)

(1,134

)

NET ASSETS

11,746

10,928

CAPITAL AND RESERVES

Called up share capital

180

180

Capital redemption reserve

10

10

Retained earnings

11,556

10,738

11,746

10,928

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

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

C Black - Director

1.	STATUTORY INFORMATION

Ellis Mack Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

The turnover shown in the Statement of Comprehensive Income represents the value of all services delivered at a selling price exclusive of Value Added Tax. Sales are recognised at the point at which the Company has fulfilled its contractual obligations and the risks and rewards have been transferred to the customer.

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.

Franchise are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 54 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 31 December 2025

21,500

AMORTISATION

At 1 October 2024

18,346

Amortisation for period

3,154

At 31 December 2025

21,500

NET BOOK VALUE

At 31 December 2025

-

At 30 September 2024

3,154

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

18,791

Additions

1,089

At 31 December 2025

19,880

DEPRECIATION

At 1 October 2024

12,825

Charge for period

1,942

At 31 December 2025

14,767

NET BOOK VALUE

At 31 December 2025

5,113

At 30 September 2024

5,966

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 October 2024

and 31 December 2025

10,498

DEPRECIATION

At 1 October 2024

6,160

Charge for period

1,355

At 31 December 2025

7,515

NET BOOK VALUE

At 31 December 2025

2,983

At 30 September 2024

4,338

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

1,312

1,750

Between one and five years

-

1,750

1,312

3,500

Non-cancellable

operating leases

2025

2024

£

£

Within one year

778

1,015

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

1,312

3,500

Other creditors

-

70,359

1,312

73,859

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 30 September 2024:

2025

2024

£

£

C Black

Balance outstanding at start of period

60,427

-

Amounts advanced

185,824

60,427

Amounts repaid

(119,648

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

126,603

60,427

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end there was an amount due to Deep Edge Developments Limited (a company under common control), amounting to £10,558 (2024 :£20,005 due from Deep Edge Developments Limited).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Ellis Mack (Holdings) Limited, a company registered in Scotland.