1 June 2022 false No description of principal activity Taxfiler 2023.12 12002383business:PrivateLimitedCompanyLtd2022-06-012023-05-31 120023832022-05-31 120023832022-06-012023-05-31 12002383business:AuditExemptWithAccountantsReport2022-06-012023-05-31 12002383business:FilletedAccounts2022-06-012023-05-31 120023832023-05-31 12002383business:Director12022-06-012023-05-31 12002383business:RegisteredOffice2022-06-012023-05-31 120023832022-05-31 12002383core:WithinOneYear2023-05-31 12002383core:WithinOneYear2022-05-31 12002383core:AfterOneYear2023-05-31 12002383core:AfterOneYear2022-05-31 12002383core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 12002383core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 12002383core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 12002383core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 12002383core:PreviouslyStatedAmount2023-05-31 12002383core:PreviouslyStatedAmount2022-05-31 12002383business:SmallEntities2022-06-012023-05-31 12002383countries:EnglandWales2022-06-012023-05-31 12002383core:ComputerEquipment2022-06-012023-05-31 12002383core:ComputerEquipment2022-05-31 12002383core:ComputerEquipment2023-05-31 12002383business:OrdinaryShareClass12022-06-012023-05-31 12002383business:OrdinaryShareClass12021-06-012022-05-31 12002383business:Director112022-06-012023-05-31 12002383business:Director112022-05-31 12002383business:Director112023-05-31 120023832021-06-012022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12002383 (England and Wales)
ELEFERIO INC Limited Unaudited accounts for the year ended 31 May 2023
ELEFERIO INC Limited Unaudited accounts Contents
Page
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ELEFERIO INC Limited Company Information for the year ended 31 May 2023
Director
SE Hunt
Company Number
12002383 (England and Wales)
Registered Office
47 Rowan Road Bexleyheath DA7 4BN England
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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ELEFERIO INC Limited Accountants' report
Accountants' report to the director of ELEFERIO INC Limited on the preparation of the unaudited statutory accounts for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ELEFERIO INC Limited for the year ended 31 May 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of ELEFERIO INC Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of ELEFERIO INC Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ELEFERIO INC Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ELEFERIO INC Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of ELEFERIO INC Limited. You consider that ELEFERIO INC Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ELEFERIO INC Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 17 January 2024
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ELEFERIO INC Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
502 
590 
Current assets
Inventories
6,502 
8,710 
Creditors: amounts falling due within one year
(67,758)
(61,749)
Net current liabilities
(61,256)
(53,039)
Total assets less current liabilities
(60,754)
(52,449)
Creditors: amounts falling due after more than one year
(13,832)
(13,832)
Net liabilities
(74,586)
(66,281)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(74,587)
(66,282)
Shareholders' funds
(74,586)
(66,281)
For the year ending 31 May 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 January 2024 and were signed on its behalf by
SE Hunt Director Company Registration No. 12002383
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ELEFERIO INC Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
ELEFERIO INC Limited is a private company, limited by shares, registered in England and Wales, registration number 12002383. The registered office is 47 Rowan Road, Bexleyheath, DA7 4BN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
15% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2022
816 
At 31 May 2023
816 
Depreciation
At 1 June 2022
226 
Charge for the year
88 
At 31 May 2023
314 
Net book value
At 31 May 2023
502 
At 31 May 2022
590 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
(77)
Loans from directors
67,758 
61,058 
Accruals
- 
768 
67,758 
61,749 
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ELEFERIO INC Limited Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
13,832 
13,832 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
SE Hunt
Directors Loan Account
(61,058)
(6,700)
- 
(67,758)
(61,058)
(6,700)
- 
(67,758)
9
Average number of employees
During the year the average number of employees was 0 (2022: 1).
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