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Company Registration No. 04640811 (England and Wales)
Elygra Limited Unaudited accounts for the year ended 31 October 2023
Elygra Limited Unaudited accounts Contents
Page
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Elygra Limited Company Information for the year ended 31 October 2023
Directors
Nigel Argyle Samantha Lynch Guy Bartlett
Company Number
04640811 (England and Wales)
Registered Office
Elygra Ltd 11-13 The Quad Mercury Court Chester Cheshire CH1 4QP England
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Elygra Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
91,695 
116,542 
Current assets
Debtors
252,704 
378,902 
Cash at bank and in hand
551,068 
644,712 
803,772 
1,023,614 
Creditors: amounts falling due within one year
(91,575)
(147,028)
Net current assets
712,197 
876,586 
Total assets less current liabilities
803,892 
993,128 
Provisions for liabilities
Deferred tax
(19,291)
(19,291)
Net assets
784,601 
973,837 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
784,501 
973,737 
Shareholders' funds
784,601 
973,837 
For the year ending 31 October 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 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 of Directors and authorised for issue on 20 June 2024 and were signed on its behalf by
Nigel Argyle Director Company Registration No. 04640811
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Elygra Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Elygra Limited is a private company, limited by shares, registered in England and Wales, registration number 04640811. The registered office is Elygra Ltd, 11-13 The Quad, Mercury Court, Chester, Cheshire, CH1 4QP, 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
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight line
Plant & machinery
20% Straight line
Motor vehicles
25% Straight line
Fixtures & fittings
20% Straight line
Turnover
Turnover represents the value, net of VAT and discounts of goods provided to customers and work carried out in respect of services provided to customers
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
118,973 
121,712 
63,451 
304,136 
Additions
- 
6,344 
- 
6,344 
Disposals
- 
(11,116)
(35,282)
(46,398)
At 31 October 2023
118,973 
116,940 
28,169 
264,082 
Depreciation
At 1 November 2022
42,902 
89,479 
55,213 
187,594 
Charge for the year
11,897 
13,702 
882 
26,481 
On disposals
- 
(11,116)
(30,572)
(41,688)
At 31 October 2023
54,799 
92,065 
25,523 
172,387 
Net book value
At 31 October 2023
64,174 
24,875 
2,646 
91,695 
At 31 October 2022
76,071 
32,233 
8,238 
116,542 
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Elygra Limited Notes to the Accounts for the year ended 31 October 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
200,227 
350,945 
Accrued income and prepayments
4,221 
7,915 
Other debtors
48,256 
20,042 
252,704 
378,902 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
41,223 
53,026 
Trade creditors
41,257 
36,341 
Taxes and social security
5,095 
51,472 
Other creditors
- 
1,133 
Loans from directors
- 
316 
Accruals
4,000 
4,740 
91,575 
147,028 
7
Average number of employees
During the year the average number of employees was 12 (2022: 13).
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