IRIS Accounts Production v24.3.0.553 09743010 director 1.9.22 31.8.23 31.8.23 false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097430102022-08-31097430102023-08-31097430102022-09-012023-08-31097430102021-08-31097430102021-09-012022-08-31097430102022-08-3109743010ns15:EnglandWales2022-09-012023-08-3109743010ns14:PoundSterling2022-09-012023-08-3109743010ns10:Director12022-09-012023-08-3109743010ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3109743010ns10:SmallEntities2022-09-012023-08-3109743010ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3109743010ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3109743010ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3109743010ns10:FullAccounts2022-09-012023-08-3109743010ns10:OrdinaryShareClass12022-09-012023-08-3109743010ns10:OrdinaryShareClass22022-09-012023-08-3109743010ns10:RegisteredOffice2022-09-012023-08-3109743010ns5:CurrentFinancialInstruments2023-08-3109743010ns5:CurrentFinancialInstruments2022-08-3109743010ns5:Non-currentFinancialInstruments2023-08-3109743010ns5:Non-currentFinancialInstruments2022-08-3109743010ns5:ShareCapital2023-08-3109743010ns5:ShareCapital2022-08-3109743010ns5:RetainedEarningsAccumulatedLosses2023-08-3109743010ns5:RetainedEarningsAccumulatedLosses2022-08-3109743010ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3109743010ns5:WithinOneYearns5:CurrentFinancialInstruments2022-08-3109743010ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-08-3109743010ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-08-3109743010ns10:OrdinaryShareClass12023-08-3109743010ns10:OrdinaryShareClass22023-08-31
REGISTERED NUMBER: 09743010 (England and Wales)











Financial Statements

for the Year Ended 31 August 2023

for

ELISABETH INVESTMENTS LTD

ELISABETH INVESTMENTS LTD (REGISTERED NUMBER: 09743010)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ELISABETH INVESTMENTS LTD

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mr B G Puddle





REGISTERED OFFICE: 60 Grosvenor Street
London
W11 2BY





REGISTERED NUMBER: 09743010 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

ELISABETH INVESTMENTS LTD (REGISTERED NUMBER: 09743010)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £   
CURRENT ASSETS
Debtors 4 77,911 167,969
Investments 5 119,054 119,054
Cash at bank 625 4,945
197,590 291,968
CREDITORS
Amounts falling due within one year 6 36,359 73,244
NET CURRENT ASSETS 161,231 218,724
TOTAL ASSETS LESS CURRENT
LIABILITIES

161,231

218,724

CREDITORS
Amounts falling due after more than one year 7 35,722 42,772
NET ASSETS 125,509 175,952

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 125,409 175,852
SHAREHOLDERS' FUNDS 125,509 175,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 6 November 2024 and were signed by:




Mr B G Puddle - Director


ELISABETH INVESTMENTS LTD (REGISTERED NUMBER: 09743010)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Elisabeth Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future and therefore used the going concern basis in preparing the financial statements

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

ELISABETH INVESTMENTS LTD (REGISTERED NUMBER: 09743010)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Amounts owed by group undertakings 56,500 56,500
Other debtors 21,411 21,411
Directors' current accounts - 90,058
77,911 167,969

5. CURRENT ASSET INVESTMENTS
31.8.23 31.8.22
£    £   
Unlisted investments 6 6
Other investments 119,048 119,048
119,054 119,054

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 1,080 900
Amounts owed to group undertakings - 50,000
Tax - 1,820
Social security and other taxes 9,562 19,374
Pension 473 250
Directors' current accounts 24,164 -
Accrued expenses 1,080 900
36,359 73,244

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans - 2-5 years 35,722 42,772

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
99 A Ordinary £1 99 99
1 B Ordinary £1 1 1
100 100

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £56,500 (2022: £56,500) by T & B Capital LLP and owed £50,000 (2022: £50,000) to BITG Limited. The companies are related parties by virtue of the fact that they are under common control.

At the balance sheet date, included in creditors due within one year is an amount of £24,163 (2022: £90,058 owed by) owed to the director. This amount is interest free and repayable on demand.