| REGISTERED NUMBER: |
| Lindsay Ellacott UK Ltd. |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2026 |
| REGISTERED NUMBER: |
| Lindsay Ellacott UK Ltd. |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2026 |
| Lindsay Ellacott UK Ltd. (Registered number: 03341623) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| Lindsay Ellacott UK Ltd. |
| Company Information |
| for the Year Ended 30 June 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Unit 2 Dunheved Court |
| Pennygillam Way |
| LAUNCESTON |
| Cornwall |
| PL15 7ED |
| Lindsay Ellacott UK Ltd. (Registered number: 03341623) |
| Statement of Financial Position |
| 30 June 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| Lindsay Ellacott UK Ltd. (Registered number: 03341623) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2026 |
| 1. | STATUTORY INFORMATION |
| Lindsay Ellacott UK Ltd. is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the sale of goods, net of value added tax. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each assets over its estimated useful life. |
| Short Leasehold | - 10% on a straight line basis |
| Plant & Machinery | - 25% on a reducing balance basis & 10% on cost |
| Fixtures & Fittings | - 25% on a reducing balance basis & 20% on cost on a straight line basis |
| Motor Vehicles | - 25% on a reducing balance basis |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2025 - NIL). |
| Lindsay Ellacott UK Ltd. (Registered number: 03341623) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Short | Plant and | and | Motor |
| leasehold | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 July 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 June 2026 |
| DEPRECIATION |
| At 1 July 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 1 July 2025 |
| and 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| Cost or valuation at 30 June 2026 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2005 | 218,984 |
| Valuation in 2007 | 35,000 |
| Valuation in 2010 | 179,603 |
| Valuation in 2011 | 275,000 |
| Valuation in 2016 | 50,000 |
| Valuation in 2018 | (75,000 | ) |
| Valuation in 2019 | (100,000 | ) |
| Valuation in 2021 | 100,000 |
| Valuation in 2022 | (36,957 | ) |
| Valuation in 2023 | 3,370 |
| 650,000 |
| Lindsay Ellacott UK Ltd. (Registered number: 03341623) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| If the investment property had not been revalued it would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 415,984 | 415,984 |
| Investment Properties were valued on an fair value basis on 30 June 2023 by Lindsay Ellacott (Director) . |
| 6. | STOCKS |
| 2026 | 2025 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 June 2026 and 30 June 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| Lindsay Ellacott UK Ltd. (Registered number: 03341623) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| The overdrawn Directors' loan account will be repaid within 9 months of the year end. |