REGISTERED NUMBER: 07196729 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Eliteduct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Fry

Mrs M Fry

REGISTERED OFFICE:

4 Yorke Street

Hucknall

Nottinghamshire

NG15 7BT

REGISTERED NUMBER:

07196729 (England and Wales)

ACCOUNTANTS:

Smith Cookson

Chartered Accountants

4 Yorke Street

Hucknall

Nottinghamshire

NG15 7BT

FIXED ASSETS

Intangible assets

4

1,049

1,049

Tangible assets

5

12,415

15,697

13,464

16,746

CURRENT ASSETS

Stocks

6

15,600

15,400

Debtors

7

65,295

176,340

Cash at bank

39,392

52,385

120,287

244,125

CREDITORS

Amounts falling due within one year

8

41,676

73,978

NET CURRENT ASSETS

78,611

170,147

TOTAL ASSETS LESS CURRENT LIABILITIES

92,075

186,893

PROVISIONS FOR LIABILITIES

9

-

2,965

NET ASSETS

92,075

183,928

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

92,073

183,926

SHAREHOLDERS' FUNDS

92,075

183,928

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

P J Fry - Director

1.	STATUTORY INFORMATION

Eliteduct Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 25% on reducing balance

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 April 2025

and 31 March 2026

1,049

NET BOOK VALUE

At 31 March 2026

1,049

At 31 March 2025

1,049

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

95,711

6,370

43,787

11,301

157,169

Additions

-

-

-

757

757

At 31 March 2026

95,711

6,370

43,787

12,058

157,926

DEPRECIATION

At 1 April 2025

89,694

5,602

35,724

10,452

141,472

Charge for year

1,510

194

2,015

320

4,039

At 31 March 2026

91,204

5,796

37,739

10,772

145,511

NET BOOK VALUE

At 31 March 2026

4,507

574

6,048

1,286

12,415

At 31 March 2025

6,017

768

8,063

849

15,697

6.

STOCKS

31.3.26

31.3.25

£

£

Stocks

15,600

15,400

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

43,194

148,162

Amounts recoverable on contract

-

2,389

Social security and other tax

11,439

15,541

Corporation tax

9,769

-

VAT

893

10,248

65,295

176,340

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

3,112

29,972

Corporation tax

-

7,690

Other creditors

529

320

Directors' current accounts

33,015

31,197

Accruals and deferred income

5,020

4,799

41,676

73,978

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

-

2,965

Deferred

tax

£

Balance at 1 April 2025

2,965

Credit to Income Statement during year

(2,965

)

Balance at 31 March 2026

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2