2022-08-012023-07-312023-07-31false12732030ELEMENTS CONSTRUCTION MANAGEMENT LIMITED2024-03-28iso4217:GBPxbrli:pure127320302022-08-01127320302023-07-31127320302022-08-012023-07-31127320302021-08-01127320302022-07-31127320302021-08-012022-07-3112732030bus:SmallEntities2022-08-012023-07-3112732030bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3112732030bus:FullAccounts2022-08-012023-07-3112732030bus:PrivateLimitedCompanyLtd2022-08-012023-07-3112732030core:WithinOneYear2023-07-3112732030core:AfterOneYear2023-07-3112732030core:WithinOneYear2022-07-3112732030core:AfterOneYear2022-07-3112732030core:ShareCapital2023-07-3112732030core:SharePremium2023-07-3112732030core:RevaluationReserve2023-07-3112732030core:OtherReservesSubtotal2023-07-3112732030core:RetainedEarningsAccumulatedLosses2023-07-3112732030core:ShareCapital2022-07-3112732030core:SharePremium2022-07-3112732030core:RevaluationReserve2022-07-3112732030core:OtherReservesSubtotal2022-07-3112732030core:RetainedEarningsAccumulatedLosses2022-07-3112732030core:LandBuildings2023-07-3112732030core:PlantMachinery2023-07-3112732030core:Vehicles2023-07-3112732030core:FurnitureFittings2023-07-3112732030core:OfficeEquipment2023-07-3112732030core:NetGoodwill2023-07-3112732030core:IntangibleAssetsOtherThanGoodwill2023-07-3112732030core:ListedExchangeTraded2023-07-3112732030core:UnlistedNon-exchangeTraded2023-07-3112732030core:LandBuildings2022-07-3112732030core:PlantMachinery2022-07-3112732030core:Vehicles2022-07-3112732030core:FurnitureFittings2022-07-3112732030core:OfficeEquipment2022-07-3112732030core:NetGoodwill2022-07-3112732030core:IntangibleAssetsOtherThanGoodwill2022-07-3112732030core:ListedExchangeTraded2022-07-3112732030core:UnlistedNon-exchangeTraded2022-07-3112732030core:LandBuildings2022-08-012023-07-3112732030core:PlantMachinery2022-08-012023-07-3112732030core:Vehicles2022-08-012023-07-3112732030core:FurnitureFittings2022-08-012023-07-3112732030core:OfficeEquipment2022-08-012023-07-3112732030core:NetGoodwill2022-08-012023-07-3112732030core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112732030core:ListedExchangeTraded2022-08-012023-07-3112732030core:UnlistedNon-exchangeTraded2022-08-012023-07-3112732030core:MoreThanFiveYears2022-08-012023-07-3112732030core:Non-currentFinancialInstruments2023-07-3112732030core:Non-currentFinancialInstruments2022-07-3112732030dpl:CostSales2022-08-012023-07-3112732030dpl:DistributionCosts2022-08-012023-07-3112732030core:LandBuildings2022-08-012023-07-3112732030core:PlantMachinery2022-08-012023-07-3112732030core:Vehicles2022-08-012023-07-3112732030core:FurnitureFittings2022-08-012023-07-3112732030core:OfficeEquipment2022-08-012023-07-3112732030dpl:AdministrativeExpenses2022-08-012023-07-3112732030core:NetGoodwill2022-08-012023-07-3112732030core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112732030dpl:GroupUndertakings2022-08-012023-07-3112732030dpl:ParticipatingInterests2022-08-012023-07-3112732030dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112732030core:ListedExchangeTraded2022-08-012023-07-3112732030dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112732030core:UnlistedNon-exchangeTraded2022-08-012023-07-3112732030dpl:CostSales2021-08-012022-07-3112732030dpl:DistributionCosts2021-08-012022-07-3112732030core:LandBuildings2021-08-012022-07-3112732030core:PlantMachinery2021-08-012022-07-3112732030core:Vehicles2021-08-012022-07-3112732030core:FurnitureFittings2021-08-012022-07-3112732030core:OfficeEquipment2021-08-012022-07-3112732030dpl:AdministrativeExpenses2021-08-012022-07-3112732030core:NetGoodwill2021-08-012022-07-3112732030core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3112732030dpl:GroupUndertakings2021-08-012022-07-3112732030dpl:ParticipatingInterests2021-08-012022-07-3112732030dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3112732030core:ListedExchangeTraded2021-08-012022-07-3112732030dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3112732030core:UnlistedNon-exchangeTraded2021-08-012022-07-3112732030core:NetGoodwill2023-07-3112732030core:IntangibleAssetsOtherThanGoodwill2023-07-3112732030core:LandBuildings2023-07-3112732030core:PlantMachinery2023-07-3112732030core:Vehicles2023-07-3112732030core:FurnitureFittings2023-07-3112732030core:OfficeEquipment2023-07-3112732030core:AfterOneYear2023-07-3112732030core:WithinOneYear2023-07-3112732030core:ListedExchangeTraded2023-07-3112732030core:UnlistedNon-exchangeTraded2023-07-3112732030core:ShareCapital2023-07-3112732030core:SharePremium2023-07-3112732030core:RevaluationReserve2023-07-3112732030core:OtherReservesSubtotal2023-07-3112732030core:RetainedEarningsAccumulatedLosses2023-07-3112732030core:NetGoodwill2022-07-3112732030core:IntangibleAssetsOtherThanGoodwill2022-07-3112732030core:LandBuildings2022-07-3112732030core:PlantMachinery2022-07-3112732030core:Vehicles2022-07-3112732030core:FurnitureFittings2022-07-3112732030core:OfficeEquipment2022-07-3112732030core:AfterOneYear2022-07-3112732030core:WithinOneYear2022-07-3112732030core:ListedExch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ELEMENTS CONSTRUCTION MANAGEMENT LIMITED

Registered Number
12732030
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

ELEMENTS CONSTRUCTION MANAGEMENT LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Nicholas Levett

Registered Address

4 Oakshade
Oxshott
KT22 0LF

Registered Number

12732030 (England and Wales)
ELEMENTS CONSTRUCTION MANAGEMENT LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,475383
2,475383
Current assets
Debtors4363,794162,329
Cash at bank and on hand121,39759,756
485,191222,085
Creditors amounts falling due within one year5(380,068)(54,588)
Net current assets (liabilities)105,123167,497
Total assets less current liabilities107,598167,880
Net assets107,598167,880
Capital and reserves
Called up share capital122122
Share premium97,97897,978
Profit and loss account9,49869,780
Shareholders' funds107,598167,880
The financial statements were approved and authorised for issue by the Director on 28 March 2024, and are signed on its behalf by:
Nicholas Levett
Director
Registered Company No. 12732030
ELEMENTS CONSTRUCTION MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
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 rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment4
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 22411411
Additions2,4372,437
At 31 July 232,8482,848
Depreciation and impairment
At 01 August 222828
Charge for year345345
At 31 July 23373373
Net book value
At 31 July 232,4752,475
At 31 July 22383383
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables288,571138,597
Other debtors74,96822,279
Prepayments and accrued income2551,453
Total363,794162,329
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables100,33014,907
Taxation and social security1,4681,340
Other creditors88,25836,336
Accrued liabilities and deferred income190,0122,005
Total380,06854,588
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Nicholas Levett1007918161
1007918161