ACCOUNTS - Final Accounts preparation

Company registration number: 13666559

ELEVATION STATION LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 October 2025

Coveney Nicholls Limited

Chartered Accountants

The Old Wheel House

31/37 Church Street

Reigate

Surrey

RH2 0AD


ELEVATION STATION LIMITED Registered number:13666559

Statement of Financial Position

As at 31 October 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		918		1,166
			918		1,166
Current assets
Debtors: amounts falling due within one year	5	3,094		14,813
Cash at bank and in hand	6	4,220		10,441
		7,314		25,254
Creditors: amounts falling due within one year	7	(7,630)		(26,162)
Net current liabilities			(316)		(908)
Total assets less current liabilities			602		258

Net assets			602		258

Capital and reserves
Called up share capital	100	100
Profit and loss account	502	158
	602	258

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ELEVATION STATION LIMITED Registered number:13666559

Statement of Financial Position (continued)

As at 31 October 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

___________________________

Thomas Bodell

Director

Date: 30 October 2026

The notes on pages 3 to 6 form part of these financial statements.

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ELEVATION STATION LIMITED

Notes to the Financial Statements

For the Year Ended 31 October 2025

1.	General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Wheel House, 31/37 Church Street, Reigate, Surrey, RH2 0AD, England.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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ELEVATION STATION LIMITED

Notes to the Financial Statements

For the Year Ended 31 October 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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ELEVATION STATION LIMITED

Notes to the Financial Statements

For the Year Ended 31 October 2025

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 November 2024	-	1,378	1,378
Additions	123	-	123
At 31 October 2025	123	1,378	1,501
Depreciation
At 1 November 2024	-	212	212
Charge for the year on owned assets	26	345	371
At 31 October 2025	26	557	583
Net book value
At 31 October 2025	97	821	918
At 31 October 2024	-	1,166	1,166

Debtors

					2025	2024
					£	£


Trade debtors	1,200	14,813
Other debtors	1,894	-
	3,094	14,813

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	4,220	10,441
	4,220	10,441

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ELEVATION STATION LIMITED

Notes to the Financial Statements

For the Year Ended 31 October 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	4,126	10,024
Other taxation and social security	2,684	5,363
Other creditors	-	9,990
Accruals and deferred income	820	785
	7,630	26,162

8.	Related party transactions
	The company was under the control of Mr T Bodell and Mrs K Bodell, both of whom are directors, during the current and previous period. No transactions with related parties were entered into, over and above those disclosed in note 9, that require further disclosure.

9.	Director's advances, credits and guarantees

		2025
	Balance brought forward	Advances/(credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Thomas Bodell	(8,825)	31,265	(20,546)	1,894
Kate Bodell	(1,165)	9,665	(8,500)	-
		2024
	Balance brought forward	Advances/(credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Thomas Bodell	3,919	21,191	(33,935)	(8,825)
Kate Bodell	-	20,835	(22,000)	(1,165)

Overdrawn balances attract interest at a rate of 2.5%. Balance owed to the company was repaid shortly after the end of the accounting period.

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