2022-07-012023-06-302023-06-30false12665395Ellauro 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Ellauro Ltd

Registered Number
12665395
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

Ellauro Ltd
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

Lauro, Eloise Anabel

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

12665395 (England and Wales)
Ellauro Ltd
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,8242,280
1,8242,280
Current assets
Debtors16-
Cash at bank and on hand-24,612
1624,612
Creditors amounts falling due within one year77,28113,412
Net current assets (liabilities)(7,265)11,200
Total assets less current liabilities(5,441)13,480
Net assets(5,441)13,480
Capital and reserves
Called up share capital100100
Profit and loss account(5,541)13,380
Shareholders' funds(5,441)13,480
The financial statements were approved and authorised for issue by the Director on 10 August 2023, and are signed on its behalf by:
Lauro, Eloise Anabel
Director
Registered Company No. 12665395
Ellauro Ltd
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment20
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 July 222,5792,579
At 30 June 232,5792,579
Depreciation and impairment
At 01 July 22299299
Charge for year456456
At 30 June 23755755
Net book value
At 30 June 231,8241,824
At 30 June 222,2802,280
7.Creditors within one year

2023

2022

££
Taxation and social security-12,584
Other creditors7,281828
Total7,28113,412
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.