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Registered Number: 10600084
England and Wales

 

 

 

ELEKA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Accountants report
You consider that the company is exempt from an audit for the year ended 28 February 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Digital Tax Bureau
28 February 2023



....................................................
Digital Tax Bureau
TOG (7th Floor),
One Canada Square,
Canary Wharf,
London,
E14 5AA
19 July 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 284,877    147 
284,877    147 
Current assets      
Debtors 5,487    1,000 
Cash at bank and in hand 111    185,837 
5,598    186,837 
Creditors: amount falling due within one year (137,060)   (5,735)
Net current liabilities (131,462)   181,102 
 
Total assets less current liabilities 153,415    181,249 
Net assets 153,415    181,249 
 

Capital and reserves
     
Called up share capital 4 1,000    1,000 
Profit and loss account 152,415    180,249 
Shareholder's funds 153,415    181,249 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 19 July 2023 and were signed by:


-------------------------------
Adrian Salgueiro Fernandez
Director
2
General Information
Eleka Limited is a private company, limited by shares, registered in England and Wales, registration number 10600084, registration address 21 Haden Court , Lennox Road, London, N4 3HS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings 0
Plant and machinery etc 25%
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 March 2022   1,870    1,870 
Additions 284,877      284,877 
Disposals    
At 28 February 2023 284,877    1,870    286,747 
Depreciation
At 01 March 2022   1,723    1,723 
Charge for year   147    147 
On disposals    
At 28 February 2023   1,870    1,870 
Net book values
Closing balance as at 28 February 2023 284,877      284,877 
Opening balance as at 01 March 2022   147    147 


4.

Share Capital

Authorised
1,000 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,000    1,000 

3