2023-02-012024-01-312024-01-31false01395693Elancray Limited2024-07-1141100iso4217:GBPxbrli:pure013956932023-02-01013956932024-01-31013956932023-02-012024-01-31013956932022-02-01013956932023-01-31013956932022-02-012023-01-3101395693bus:SmallEntities2023-02-012024-01-3101395693bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3101395693bus:AbridgedAccounts2023-02-012024-01-3101395693bus:PrivateLimitedCompanyLtd2023-02-012024-01-3101395693core:WithinOneYear2024-01-3101395693core:AfterOneYear2024-01-3101395693core:WithinOneYear2023-01-3101395693core:AfterOneYear2023-01-3101395693core:ShareCapital2024-01-3101395693core:SharePremium2024-01-3101395693core:RevaluationReserve2024-01-3101395693core:OtherReservesSubtotal2024-01-3101395693core:RetainedEarningsAccumulatedLosses2024-01-3101395693core:ShareCapital2023-01-3101395693core:SharePremium2023-01-3101395693core:RevaluationReserve2023-01-3101395693core:OtherReservesSubtotal2023-01-3101395693core:RetainedEarningsAccumulatedLosses2023-01-3101395693core:LandBuildings2024-01-3101395693core:PlantMachinery2024-01-3101395693core:Vehicles2024-01-3101395693core:FurnitureFittings2024-01-3101395693core:OfficeEquipment2024-01-3101395693core:NetGoodwill2024-01-3101395693core:IntangibleAssetsOtherThanGoodwill2024-01-3101395693core:ListedExchangeTraded2024-01-3101395693core:UnlistedNon-exchangeTraded2024-01-3101395693core:LandBuildings2023-01-3101395693core:PlantMachinery2023-01-3101395693core:Vehicles2023-01-3101395693core:FurnitureFittings2023-01-3101395693core:OfficeEquipment2023-01-3101395693core:NetGoodwill2023-01-3101395693core:IntangibleAssetsOtherThanGoodwill2023-01-3101395693core:ListedExchangeTraded2023-01-3101395693core:UnlistedNon-exchangeTraded2023-01-3101395693core:LandBuildings2023-02-012024-01-3101395693core:PlantMachinery2023-02-012024-01-3101395693core:Vehicles2023-02-012024-01-3101395693core:FurnitureFittings2023-02-012024-01-3101395693core:OfficeEquipment2023-02-012024-01-3101395693core:NetGoodwill2023-02-012024-01-3101395693core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3101395693core:ListedExchangeTraded2023-02-012024-01-3101395693core:UnlistedNon-exchangeTraded2023-02-012024-01-3101395693core:MoreThanFiveYears2023-02-012024-01-3101395693core:Non-currentFinancialInstruments2024-01-3101395693core:Non-currentFinancialInstruments2023-01-3101395693dpl:CostSales2023-02-012024-01-3101395693dpl:DistributionCosts2023-02-012024-01-3101395693core:LandBuildings2023-02-012024-01-3101395693core:PlantMachinery2023-02-012024-01-3101395693core:Vehicles2023-02-012024-01-3101395693core:FurnitureFittings2023-02-012024-01-3101395693core:OfficeEquipment2023-02-012024-01-3101395693dpl:AdministrativeExpenses2023-02-012024-01-3101395693core:NetGoodwill2023-02-012024-01-3101395693core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3101395693dpl:GroupUndertakings2023-02-012024-01-3101395693dpl:ParticipatingInterests2023-02-012024-01-3101395693dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3101395693core:ListedExchangeTraded2023-02-012024-01-3101395693dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3101395693core:UnlistedNon-exchangeTraded2023-02-012024-01-3101395693dpl:CostSales2022-02-012023-01-3101395693dpl:DistributionCosts2022-02-012023-01-3101395693core:LandBuildings2022-02-012023-01-3101395693core:PlantMachinery2022-02-012023-01-3101395693core:Vehicles2022-02-012023-01-3101395693core:FurnitureFittings2022-02-012023-01-3101395693core:OfficeEquipment2022-02-012023-01-3101395693dpl:AdministrativeExpenses2022-02-012023-01-3101395693core:NetGoodwill2022-02-012023-01-3101395693core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3101395693dpl:GroupUndertakings2022-02-012023-01-3101395693dpl:ParticipatingInterests2022-02-012023-01-3101395693dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3101395693core:ListedExchangeTraded2022-02-012023-01-3101395693dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3101395693core:UnlistedNon-exchangeTraded2022-02-012023-01-3101395693core:NetGoodwill2024-01-3101395693core:IntangibleAssetsOtherThanGoodwill2024-01-3101395693core:LandBuildings2024-01-3101395693core:PlantMachinery2024-01-3101395693core:Vehicles2024-01-3101395693core:FurnitureFittings2024-01-3101395693core:OfficeEquipment2024-01-3101395693core:AfterOneYear2024-01-3101395693core:WithinOneYear2024-01-3101395693core:ListedExchangeTraded2024-01-3101395693core:UnlistedNon-exchangeTraded2024-01-3101395693core:ShareCapital2024-01-3101395693core:SharePremium2024-01-3101395693core:RevaluationReserve2024-01-3101395693core:OtherReservesSubtotal2024-01-3101395693core:RetainedEarningsAccumulatedLosses2024-01-3101395693core:NetGoodwill2023-01-3101395693core:IntangibleAssetsOtherThanGoodwill2023-01-3101395693core:LandBuildings2023-01-3101395693core:PlantMachinery2023-01-3101395693core:Vehicles2023-01-3101395693core:FurnitureFittings2023-01-3101395693core:OfficeEquipment2023-01-3101395693core:AfterOneYear2023-01-3101395693core:WithinOneYear2023-01-3101395693core:ListedExchangeTraded2023-01-3101395693core:UnlistedNon-exchangeTraded2023-01-3101395693core:ShareCapital2023-01-3101395693core:SharePremium2023-01-3101395693core:RevaluationReserve2023-01-3101395693core:OtherReservesSubtotal2023-01-3101395693core:RetainedEarningsAccumulatedLosses2023-01-3101395693core:NetGoodwill2022-02-0101395693core:IntangibleAssetsOtherThanGoodwill2022-02-0101395693core:LandBuildings2022-02-0101395693core:PlantMachinery2022-02-0101395693core:Vehicles2022-02-0101395693core:FurnitureFittings2022-02-0101395693core:OfficeEquipment2022-02-0101395693core:AfterOneYear2022-02-0101395693core:WithinOneYear2022-02-0101395693core:ListedExchangeTraded2022-02-0101395693core:UnlistedNon-exchangeTraded2022-02-0101395693core:ShareCapital2022-02-0101395693core:SharePremium2022-02-0101395693core:RevaluationReserve2022-02-0101395693core:OtherReservesSubtotal2022-02-0101395693core:RetainedEarningsAccumulatedLosses2022-02-0101395693core:AfterOneYear2023-02-012024-01-3101395693core:WithinOneYear2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3101395693core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3101395693core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3101395693core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3101395693core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3101395693core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3101395693bus:Director12023-02-012024-01-3101395693bus:Director22023-02-012024-01-31

Elancray Limited

Registered Number
01395693
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Elancray Limited
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

George, Rosalind Mary
Thorne, Alethea Gaye Kendall

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

01395693 (England and Wales)
Elancray Limited
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments32,0002,000
2,0002,000
Current assets
Debtors4,5478,765477,227
Cash at bank and on hand7661,516
479,531478,743
Creditors amounts falling due within one year6(2,983)(2,887)
Net current assets (liabilities)476,548475,856
Total assets less current liabilities478,548477,856
Creditors amounts falling due after one year7(268,135)(265,635)
Net assets210,413212,221
Capital and reserves
Called up share capital100100
Profit and loss account210,313212,121
Shareholders' funds210,413212,221
The financial statements were approved and authorised for issue by the Board of Directors on 11 July 2024, and are signed on its behalf by:
Thorne, Alethea Gaye Kendall
Director
Registered Company No. 01395693
Elancray Limited
Notes to the Financial Statements
for the year ended 31 January 2024

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 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.
Current taxation
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Total

£
Cost or valuation
At 01 February 232,000
At 31 January 242,000
Net book value
At 31 January 242,000
At 31 January 232,000
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,6804,545
Total4,6804,545
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Debtors: amounts due after one year

2024

2023

££
Amounts owed by group undertakings 474,085472,682
Total474,085472,682
6.Creditors: amounts due within one year

2024

2023

££
Other creditors1,9151,915
Accrued liabilities and deferred income1,068972
Total2,9832,887
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.
7.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties268,135265,635
Total268,135265,635