Elite Standard Accessories and Packaging Limited


Director	INGHAM, Gareth Edward


Registered Address	12 Queens Grove
	Keighley
	BD21 1AP


Registered Number	13716458 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		32,054		8,192
			32,054		8,192
Current assets
Stocks	4	40,000		40,000
Cash at bank and on hand		6,556		3,744
		46,556		43,744
Creditors amounts falling due within one year	5	(73,249)		(49,091)
Net current assets (liabilities)			(26,693)		(5,347)
Total assets less current liabilities			5,361		2,845
Provisions for liabilities	6		-		(1,556)
Net assets			5,361		1,289
Capital and reserves
Called up share capital			1		1
Profit and loss account			5,360		1,288
Shareholders' funds			5,361		1,289

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 financial statements were approved and authorised for issue by the Director on 17 September 2026, and are signed on its behalf by:

INGHAM, Gareth Edward
Director
Registered Company No. 13716458

Elite Standard Accessories and Packaging Limited

Notes to the Financial Statements
for the year ended 30 November 2025

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	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.

	Deferred tax
	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.

Deferred tax

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.

	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 (%)
	Plant and machinery	15
	Vehicles	20

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 December 24	-	16,000	16,000
Additions	30,000	-	30,000
At 30 November 25	30,000	16,000	46,000
Depreciation and impairment
At 01 December 24	-	7,808	7,808
Charge for year	4,500	1,638	6,138
At 30 November 25	4,500	9,446	13,946
Net book value
At 30 November 25	25,500	6,554	32,054
At 30 November 24	-	8,192	8,192

4.	Stocks

	2025	2024
	£	£
Finished goods	40,000	40,000
Total	40,000	40,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	15,587	11,006
Other creditors	57,012	37,435
Accrued liabilities and deferred income	650	650
Total	73,249	49,091

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	-	1,556
Total	-	1,556