| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 1 February 2026 |
| for |
| T.F Elleray Holdings Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 1 February 2026 |
| for |
| T.F Elleray Holdings Limited |
| T.F Elleray Holdings Limited (Registered number: 11783901) |
| Contents of the Financial Statements |
| for the Year Ended 1 February 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| T.F Elleray Holdings Limited |
| Company Information |
| for the Year Ended 1 February 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 34 Romanby Road |
| NORTHALLERTON |
| North Yorkshire |
| DL7 8NF |
| T.F Elleray Holdings Limited (Registered number: 11783901) |
| Balance Sheet |
| 1 February 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Investment property | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 7 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| 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 |
| T.F Elleray Holdings Limited (Registered number: 11783901) |
| Notes to the Financial Statements |
| for the Year Ended 1 February 2026 |
| 1. | STATUTORY INFORMATION |
| T.F Elleray Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the value of commercial rents receivable during the year. |
| 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 or loss. |
| Financial instruments |
| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. |
| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. |
| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Basic financial assets |
| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. |
| Basic financial liabilities |
| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. |
| Shareholder loans are unsecured, interest-free and repayable on demand. The shareholder loans are recognised at the amount payable and are classified as creditors falling due within one year. |
| 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 balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| T.F Elleray Holdings Limited (Registered number: 11783901) |
| Notes to the Financial Statements - continued |
| for the Year Ended 1 February 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2025 - NIL). |
| 4. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 2 February 2025 |
| and 1 February 2026 |
| NET BOOK VALUE |
| At 1 February 2026 |
| At 1 February 2025 |
| Fair value at 1 February 2026 is represented by: |
| £ |
| Valuation in 2019 | 470,000 |
| Valuation in 2021 | 70,000 |
| Valuation in 2022 | 63,000 |
| Valuation in 2023 | 90,000 |
| Valuation in 2024 | 42,000 |
| 735,000 |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 470,000 | 470,000 |
| Investment property was valued on a multiple of rental basis on 1 February 2026 by the directors . |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Prepayments and accrued income |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 7. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax |
| Other timing differences | 66,250 | 66,250 |
| T.F Elleray Holdings Limited (Registered number: 11783901) |
| Notes to the Financial Statements - continued |
| for the Year Ended 1 February 2026 |
| 7. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 2 February 2025 |
| Balance at 1 February 2026 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class | Nominal | 2026 | 2025 |
| value | £ | £ |
| 300 | Ordinary RB | £1 | 300 | 300 |
| 300 | Ordinary RB non voting | £1 | 300 | 300 |
| 300 | Ordinary MB | £1 | 300 | 300 |
| 300 | Ordinary MB non voting | £1 | 300 | 300 |
| 300 | Ordinary FD | £1 | 300 | 300 |
| 300 | Ordinary FD non voting | £1 | 300 | 300 |
| 1,800 | 1,800 |
| All shares rank pari passu in all respects but constitute separate classes of shares. |
| 9. | RELATED PARTY DISCLOSURES |
| At the balance sheet date the sum of £342,688 (2025: £378,688) was owed to directors and is included within other creditors. |
| During the year a total of £36,000 was repaid to related parties. |
| The loans are unsecured, interest-free and repayable on demand. |
| 10. | GOING CONCERN |
| The Directors confirm that they will only seek repayment of their Directors' loan accounts when sufficient funds are available. |