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Registered Number: 3256992
England and Wales

 

 

 

ELMAR ASSOCIATES LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Mr Martin Porter
Registered Number 3256992
Registered Office Hawthorns
Lindsey Tye
Ipswich
Suffolk
IP7 6PP
Accountants Business Accounting Services (Essex) Ltd
6 BARNCROFT CLOSE,
HIGHWOODS
Colchester
CO4 9SF
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was of Dormant
Director
The director who served the company throughout the year was as follows:
Mr Martin Porter
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Mr Martin Porter
Director

Date approved: 03 September 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of ELMAR ASSOCIATES LTD. for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ELMAR ASSOCIATES LTD. for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of ELMAR ASSOCIATES LTD., as a body, in accordance with the terms of our engagement letter dated 03 September 2024 Our work has been undertaken solely to prepare for your approval the accounts of ELMAR ASSOCIATES LTD. and state those matters that we have agreed to state to the Board of Directors of ELMAR ASSOCIATES LTD., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ELMAR ASSOCIATES LTD. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ELMAR ASSOCIATES LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ELMAR ASSOCIATES LTD.. You consider that ELMAR ASSOCIATES LTD. 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 ELMAR ASSOCIATES LTD.. 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
31 March 2024



....................................................

Business Accounting Services (Essex) Ltd

6 BARNCROFT CLOSE,
HIGHWOODS
Colchester
CO4 9SF
03 September 2024
3
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3   2 
Cash at bank and in hand 10,003   
10,003    2 
Creditors: amount falling due within one year 4 (8,252)  
Net current assets 1,751    2 
 
Total assets less current liabilities 1,751    2 
Net assets 1,751    2 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 1,749   
Shareholders' funds 1,751    2 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 03 September 2024 and were signed by:


-------------------------------
Mr Martin Porter
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2022 2 
Total comprehensive income for the year
Total investments by and distributions to owners
At 31 March 2023 2 
At 01 April 2023 2 
Profit for the year 26,749  26,749 
Total comprehensive income for the year 26,749  26,749 
Dividends (25,000) (25,000)
Total investments by and distributions to owners (25,000) (25,000)
At 31 March 2024 2  1,749  1,751 
5
General Information
ELMAR ASSOCIATES LTD. is a private company, limited by shares, registered in England and Wales, registration number 3256992, registration address Hawthorns, Lindsey Tye, Ipswich, Suffolk, IP7 6PP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Directors' Current Accounts  
  2 

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 6,274   
PAYE & Social Security 400   
Accrued Expenses 500   
Directors' Current Accounts 1,078   
8,252   

6