Ellerman Limited 31/03/2026 iXBRL

Company registration number: 11910760

Ellerman Limited

Unaudited filleted financial statements

31 March 2026

Ellerman Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Ellerman Limited

Directors and other information


	Directors	Mr I J Pearce-Molland
		Mr D H A Williams


	Company number	11910760


	Registered office	The Shard
		32 London Bridge Street
		London
		SE1 9SG


	Business address	The Shard
		32 London Bridge Street
		London
		SE1 9SG


	Accountants	Redford & Co Limited
		Chartered Accountants
		4th Floor Synergy House
		114-118 Southampton Row
		London
		WC1B 5AA

Ellerman Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	23,719		44,161
		_______		_______
			23,719		44,161

Current assets
Work in progress		423,442		630,239
Debtors	6	1,481,428		573,534
Cash at bank and in hand		283,726		720,050
		_______		_______
		2,188,596		1,923,823
Creditors: amounts falling due
within one year	7	( 1,598,598)		( 1,322,682)
		_______		_______
Net current assets			589,998		601,141
			_______		_______
Total assets less current liabilities			613,717		645,302

			_______		_______
Net assets			613,717		645,302
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			613,715		645,300
			_______		_______
Shareholders funds			613,717		645,302
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 October 2026 , and are signed on behalf of the board by:

Mr I J Pearce-Molland Mr D H A Williams

Director Director

Company registration number: 11910760

Ellerman Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is The Shard, 32 London Bridge Street, London, SE1 9SG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. 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 capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Amounts recoverable on contracts

Amounts recoverable on contracts represent the recoverable time costs of incomplete matters at the year end, including any profit element, excluding any matters where the right to consideration is contingent and the contingency has not been fulfilled at the balance sheet date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

The pension costs charged in the financial statements represent the contribution payable by the company during the year.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2025: 16 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2025	83,635	83,635
Additions	3,997	3,997
	_______	_______
At 31 March 2026	87,632	87,632
	_______	_______
Depreciation
At 1 April 2025	39,474	39,474
Charge for the year	24,439	24,439
	_______	_______
At 31 March 2026	63,913	63,913
	_______	_______
Carrying amount
At 31 March 2026	23,719	23,719
	_______	_______
At 31 March 2025	44,161	44,161
	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	697,653	519,213
Other debtors	783,775	54,321
	_______	_______
	1,481,428	573,534
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	210,479	207,034
Corporation tax	174,351	362,902
Social security and other taxes	605,077	131,394
Other creditors	608,691	621,352
	_______	_______
	1,598,598	1,322,682
	_______	_______

8. Directors advances, credits and guarantees

The directors’ loan account(s) accurately and completely record all transactions during the year. The loan account(s) with a balance of £557,385 (debit) (2025: £1,464 (credit)) at 31 March 2026 represent monies owed to the company by the director(s). The loans are interest free, unsecured and repayable on demand.

9. Controlling party

The company is controlled by the directors by virtue of their 100% holding of the share capital.