Elgar Middleton Environmental Energy Investments Limited Filleted Accounts Cover
Elgar Middleton Environmental Energy Investments Limited
Company No. 09057384
Information for Filing with The Registrar
31 March 2023
Elgar Middleton Environmental Energy Investments Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2023.
Principal activities
The principal activity of the company during the year under review was aquisition of utility projects for electricity and telecommunications.
Directors
The Directors who served at any time during the year were as follows:
M.J.D. Campbell
A.L.L. Elgar
E.B. Elgar
S.R. Middleton
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
E.B. Elgar
Director
09 November 2023
Elgar Middleton Environmental Energy Investments Limited Balance Sheet Registrar
at
31 March 2023
Company No.
09057384
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
--
Investments
5
140,683140,683
140,683140,683
Current assets
Debtors
6
280,000280,000
Cash at bank and in hand
1,4982,091
281,498282,091
Net current assets
281,498282,091
Total assets less current liabilities
422,181422,774
Net assets
422,181422,774
Capital and reserves
Called up share capital
100100
Profit and loss account
8
422,081422,674
Total equity
422,181422,774
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 09 November 2023 and signed on its behalf by:
E.B. Elgar
Director
09 November 2023
Elgar Middleton Environmental Energy Investments Limited Notes to the Accounts Registrar
for the year ended 31 March 2023
1
General information
Elgar Middleton Environmental Energy Investments Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 09057384
Its registered office is:
1 Lancaster Place
London
WC2E 7ED
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Provisions
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 profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at 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 the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Tangible fixed assets
Plant and machinery
Total
£
£
Cost or revaluation
At 1 April 2022
10,71410,714
At 31 March 2023
10,71410,714
Depreciation
At 1 April 2022
10,71410,714
At 31 March 2023
10,71410,714
Net book values
At 31 March 2023
--
At 31 March 2022
-
-
5
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 April 2022
751,594
751,594
At 31 March 2023
751,594
751,594
Provisions/Impairment
At 1 April 2022
610,911
610,911
At 31 March 2023
610,911
610,911
Net book values
At 31 March 2023
140,683
140,683
At 31 March 2022
140,683
140,683
6
Debtors
2023
2022
£
£
Amounts owed by group undertakings
280,000280,000
280,000280,000
7
Share Capital
Ordinary shares
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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