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REGISTERED NUMBER: 13419692 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

ELS INVESTMENTS (SOUTHERN) LTD

ELS INVESTMENTS (SOUTHERN) LTD (REGISTERED NUMBER: 13419692)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ELS INVESTMENTS (SOUTHERN) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: D A James





REGISTERED OFFICE: Unit 3 Shelley Farm
Shelley Lane
Ower
Romsey
Hampshire
SO51 6AS





REGISTERED NUMBER: 13419692 (England and Wales)





ACCOUNTANTS: Xeinadin South East Limited
First Floor Secure House
Lulworth Close
Chandler's Ford
Hampshire
SO53 3TL

ELS INVESTMENTS (SOUTHERN) LTD (REGISTERED NUMBER: 13419692)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,776 26,351

CURRENT ASSETS
Debtors 5 231,636 234,370
Cash at bank 25,864 76,987
257,500 311,357
CREDITORS
Amounts falling due within one year 6 211,856 238,019
NET CURRENT ASSETS 45,644 73,338
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,420

99,689

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 80,320 99,589
80,420 99,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

ELS INVESTMENTS (SOUTHERN) LTD (REGISTERED NUMBER: 13419692)

BALANCE SHEET - continued
31 MAY 2024


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 13 January 2025 and were signed by:





D A James - Director


ELS INVESTMENTS (SOUTHERN) LTD (REGISTERED NUMBER: 13419692)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

ELS Investments (Southern) 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

ELS INVESTMENTS (SOUTHERN) LTD (REGISTERED NUMBER: 13419692)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 June 2023 46,159
Additions 20,017
At 31 May 2024 66,176
DEPRECIATION
At 1 June 2023 19,808
Charge for year 11,592
At 31 May 2024 31,400
NET BOOK VALUE
At 31 May 2024 34,776
At 31 May 2023 26,351

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 52,424 30,158
Amounts owed by group undertakings 179,212 204,212
231,636 234,370

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Corporation tax 37,552 51,707
VAT 11,565 25,373
Directors' current accounts 161,539 159,839
Accrued expenses 1,200 1,100
211,856 238,019