ELMSLEY PROPERTIES LIMITED

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

Registered number: 04363527

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		74,437		30,349

			74,437		30,349
CURRENT ASSETS
Stocks	5	31,750		476,903
Debtors		386,985		268,014
Cash at bank and in hand		50,127		20,256

		468,862		765,173
Creditors: Amounts Falling Due Within One Year		(91,322 )		(448,497 )

NET CURRENT ASSETS (LIABILITIES)			377,540		316,676

TOTAL ASSETS LESS CURRENT LIABILITIES			451,977		347,025

Creditors: Amounts Falling Due After More Than One Year			-		(11,667 )

NET ASSETS			451,977		335,358

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Profit and Loss Account			450,977		334,358

SHAREHOLDERS' FUNDS			451,977		335,358

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ELMSLEY PROPERTIES LIMITED

Abridged Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board of directors on 15 September 2026 and were signed on its behalf by:

Mr Geoffrey Malkie

Director

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

1. General Information

ELMSLEY PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales.

The registered number is 04363527 .

The registered office is 170b School Lane, Didsbury, Manchester, M19 1GN.

There are no dividends paid in the year.

Transactions with associated companies and directors are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

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 represents the total invoice value, excluding Value Added Tax (VAT), of sales made and chief rents charged during the year.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

No depreciation is charged in the year of acquisition.

2.4. Stocks and Work in Progress

Stock and Work in Progress are valued at the lower of cost and net realisable value. Cost includes materials and other direct costs appropriate to the relevant stage of contract undertaken.

2.5. Accounting Reference Date

The accounting reference date has been shortened to 24 September.

These accounts are nevertheless for the year ending 30 September 2025.

2.6. Comparative Figures

The comparative figures used througout these accounts are as at 30 September 2024 or are for the year ended on that date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2024: NIL)

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ELMSLEY PROPERTIES LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	139,413
Additions	60,690
Disposals	(40,699 )

As at 30 September 2025	159,404

Depreciation
As at 1 October 2024	109,064
Provided during the period	6,069
Disposals	(30,166 )

As at 30 September 2025	84,967

Net Book Value
As at 30 September 2025	74,437

As at 1 October 2024	30,349

5. Stocks

	2025	2024
	£	£
Materials	1,000	1,000
Work in progress	30,750	475,903

	31,750	476,903

Ownership of the various properties under development are reported in the subsequent notes.

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

7. Related Party Transactions

Transactions involving Directors - Sales

Sales and recharged expenses include the following:

- Bruckfern Limited * - £10,442 (2024 £4,650)

- Malton Properties (North West) Limited ** - £2,000 (2024 £1,800)

- Pine Properties North West Limited *** - £22,467 (2024 £Nil)

- Pine Properties **** - £Nil (2024 £19,850)

* Bruckfern Limited is an associated company directed by Mr Geoffrey Malkie. Bruckfern Limited is controlled by Mr Geoffrey Malkie's three adult children who each hold 31.71% of the issued share capital.

** Malton Properties (North West) Limited is directed by Mr Geoffrey Malkie and Mr Alan Malkie. Mr Geoffrey Malkie holds 25% of the issued share capital, and his three adult children each hold 8.33% of the issued share capital.

*** Pine Properties North West Limited is directed by Mr Geoffrey Malkie and Mr Alan Malkie. Mr Geoffrey Malkie holds 98% of the issued share capital, and Mr Alan Malkie holds 2% of the issued share capital.

**** Pine Properties was owned by Mr Geoffrey Malkie & Mr Alan Malkie and was transferred to Pine Properties North West Limited in October 2024.

The Director, Mr Geoffrey Malkie, reports that all sales were in accordance with open market rates.

...CONTINUED

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ELMSLEY PROPERTIES LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

7. Related Party Transactions - continued

A loan of £100,000 has been made to Pine Properties North West Limited in the year. The loan account is unsecured and repayable on demand.

Trade debtors include an amount due from Pine Properties North West Limited (formerly Pine Properties) of £14,400 (2024 £13,823).

8. Ultimate Controlling Party

The Company was controlled throughout the year by Mr Geoffrey Malkie who owns 1,000 £1 ordinary voting shares, there being 1,000 £1 ordinary voting shares in issue.

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