1 May 2023 false No description of principal activity Taxfiler 2024.5 5424592business:PrivateLimitedCompanyLtd2023-05-012024-04-30 54245922023-04-30 54245922023-05-012024-04-30 5424592business:AuditExemptWithAccountantsReport2023-05-012024-04-30 5424592business:FilletedAccounts2023-05-012024-04-30 54245922024-04-30 5424592business:Director12023-05-012024-04-30 5424592business:Director22023-05-012024-04-30 5424592business:CompanySecretary12023-05-012024-04-30 5424592business:RegisteredOffice2023-05-012024-04-30 54245922023-04-30 5424592core:WithinOneYear2024-04-30 5424592core:WithinOneYear2023-04-30 5424592core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 5424592core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 5424592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 5424592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 5424592core:PreviouslyStatedAmount2024-04-30 5424592core:PreviouslyStatedAmount2023-04-30 5424592business:SmallEntities2023-05-012024-04-30 5424592countries:EnglandWales2023-05-012024-04-30 5424592core:FurnitureFittings2023-05-012024-04-30 5424592core:ComputerEquipment2023-05-012024-04-30 5424592core:FurnitureFittings2023-04-30 5424592core:ComputerEquipment2023-04-30 5424592core:FurnitureFittings2024-04-30 5424592core:ComputerEquipment2024-04-30 54245922022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 5424592 (England and Wales)
Elen (Southern) Limited Unaudited accounts for the year ended 30 April 2024
Elen (Southern) Limited Unaudited accounts Contents
Page
- 2 -
Elen (Southern) Limited Company Information for the year ended 30 April 2024
Directors
P Thornton M Thornton
Secretary
M Thornton
Company Number
5424592 (England and Wales)
Registered Office
123 Cross Lane East Gravesend Kent DA12 5HA
Accountants
Clayton Stirling 123 Cross Lane East Gravesend Kent DA12 5HA
- 3 -
Elen (Southern) Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
772 
1,428 
Current assets
Debtors
12,444 
6,728 
Cash at bank and in hand
1,719 
1,724 
14,163 
8,452 
Creditors: amounts falling due within one year
(3,780)
(22,426)
Net current assets/(liabilities)
10,383 
(13,974)
Net assets/(liabilities)
11,155 
(12,546)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
11,055 
(12,646)
Shareholders' funds
11,155 
(12,546)
For the year ending 30 April 2024 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 5 August 2024 and were signed on its behalf by
P Thornton Director Company Registration No. 5424592
- 4 -
Elen (Southern) Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Elen (Southern) Limited is a private company, limited by shares, registered in England and Wales, registration number 5424592. The registered office is 123 Cross Lane East, Gravesend, Kent, DA12 5HA.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Fixtures & fittings
20% reducing balance basis
Computer equipment
20% straight line basis
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
4,681 
608 
5,289 
At 30 April 2024
4,681 
608 
5,289 
Depreciation
At 1 May 2023
3,546 
315 
3,861 
Charge for the year
534 
122 
656 
At 30 April 2024
4,080 
437 
4,517 
Net book value
At 30 April 2024
601 
171 
772 
At 30 April 2023
1,135 
293 
1,428 
- 5 -
Elen (Southern) Limited Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,400 
- 
Other debtors
7,044 
6,728 
12,444 
6,728 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
2,965 
22,154 
Accruals
815 
272 
3,780 
22,426 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -