Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22falsetrue 14030537 2023-05-01 2024-04-30 14030537 2022-04-06 2023-04-30 14030537 2024-04-30 14030537 2023-04-30 14030537 c:Director1 2023-05-01 2024-04-30 14030537 d:ShareCapital 2024-04-30 14030537 d:ShareCapital 2023-04-30 14030537 c:FRS102 2023-05-01 2024-04-30 14030537 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14030537 c:FullAccounts 2023-05-01 2024-04-30 14030537 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14030537 d:Subsidiary1 2023-05-01 2024-04-30 14030537 d:Subsidiary1 1 2023-05-01 2024-04-30 14030537 6 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 14030537










ELLI INVESTMENTS HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
ELLI INVESTMENTS HOLDINGS LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 3


 
ELLI INVESTMENTS HOLDINGS LIMITED
REGISTERED NUMBER: 14030537

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2024.




K T Reel
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ELLI INVESTMENTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Elli Investments Holdings Limited (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is Units 1-3 Malmesbury Road, Kingsditch Trading Estate, Cheltenham, Gloucestershire, GL51 9PL. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

 
ELLI INVESTMENTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 May 2023
1



At 30 April 2024
1





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Principal activity

Class of shares

Holding

Elli Investments Limited
Property investment
Ordinary
100%

Page 3