REGISTERED NUMBER: 06793664 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 January 2026

for

Ellesmere Contracting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L S O'Keefe

D Farrington

REGISTERED OFFICE:

Airport House

Suite 43 - 45

Purley Way

Croydon

Surrey

CR0 0XZ

REGISTERED NUMBER:

06793664 (England and Wales)

ACCOUNTANTS:

RAA Ledger Sparks Ltd

Airport House

Suite 43-45

Purley Way

Croydon

CR0 0XZ

Fixed assets

Tangible assets

4

115,034

126,578

Current assets

Stocks

250,801

408,234

Debtors

5

437,474

312,950

Cash at bank and in hand

68,885

55,198

757,160

776,382

Creditors

Amounts falling due within one year

6

(280,865

)

(291,977

)

Net current assets

476,295

484,405

Total assets less current liabilities

591,329

610,983

Creditors

Amounts falling due after more than one year

7

(93,601

)

(104,118

)

Provisions for liabilities

9

(28,758

)

(31,644

)

Net assets

468,970

475,221

Capital and reserves

Called up share capital

200

200

Retained earnings

10

468,770

475,021

468,970

475,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

D Farrington - Director

1.	STATUTORY INFORMATION

Ellesmere Contracting Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company is that of Construction management.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

TURNOVER

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

TANGIBLE FIXED ASSETS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment

33.33% Straight line method

Motor vehicles

25% Reducing balance method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

FINANCIAL INSTRUMENTS

The company only enters into basic financial transactions that result in recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from bank and other third parties, loans to related parties and investments in non-puttable ordinary shares.

TAXATION

The tax expense represents the sum of the tax currently payable and deferred tax.

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DEFERRED TAX

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

PENSIONS

The company makes gross contributions into the Directors personal pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

The contributions are recognised as an expense in the statement of income and retained earnings when they fall due.

GOING CONCERN

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

PROVISIONS FOR LIABILITIES

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the statement of income and retained earnings in the year that the company becomes aware of the obligation and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in Balance sheet.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 31 January 2025

174,465

6,395

180,860

Additions

25,000

-

25,000

At 30 January 2026

199,465

6,395

205,860

DEPRECIATION

At 31 January 2025

49,039

5,243

54,282

Charge for year

36,044

500

36,544

At 30 January 2026

85,083

5,743

90,826

NET BOOK VALUE

At 30 January 2026

114,382

652

115,034

At 30 January 2025

125,426

1,152

126,578

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

322,001

217,052

Other debtors

115,473

95,898

437,474

312,950

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,334

10,000

Hire purchase contracts (see note 8)

30,204

26,270

Trade creditors

(232

)

66

Taxation and social security

54,632

54,833

Other creditors

192,927

200,808

280,865

291,977

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,334

Hire purchase contracts (see note 8)

93,601

100,784

93,601

104,118

The directors consider the carrying amounts of long term liabilities approximate to their fair values.

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

30,204

26,270

Between one and five years

93,601

100,784

123,805

127,054

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Non-cancellable

operating leases

2026

2025

£

£

Within one year

6,317

-

Between one and five years

16,320

-

22,637

-

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

28,758

31,644

Deferred

tax

£

Balance at 31 January 2025

31,644

Provided during year

(2,886

)

Balance at 30 January 2026

28,758

10.

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

11.	PENSION COMMITMENTS

The company makes gross contributions into the Directors personal pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £109,750 (2025 - £110,250).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 January 2026 and 30 January 2025:

2026

2025

£

£

D Farrington and L S O'Keefe

Balance outstanding at start of year

(3,435

)

(13,079

)

Amounts advanced

164,483

197,894

Amounts repaid

(163,696

)

(188,250

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,648

)

(3,435

)

13.	RELATED PARTY DISCLOSURES

As at the balance sheet date included in creditors were amounts of £2,648 (2025 - £3,435) due to the directors. This loan is interest free and repayable on demand.

As at the balance sheet date, included in other debtors was an amount due from Laiden Holding Ltd of £3,834 (2025 - £3,236), an associate company having common director and shareholders.