2024-07-012024-12-312024-12-31false09104964ELAN PR LIMITED2025-02-0570229falseiso4217:GBPxbrli:pure091049642024-07-01091049642024-12-31091049642024-07-012024-12-31091049642023-07-01091049642024-06-30091049642023-07-012024-06-3009104964bus:SmallEntities2024-07-012024-12-3109104964bus:AuditExempt-NoAccountantsReport2024-07-012024-12-3109104964bus:FullAccounts2024-07-012024-12-3109104964bus:PrivateLimitedCompanyLtd2024-07-012024-12-3109104964core:WithinOneYear2024-12-3109104964core:AfterOneYear2024-12-3109104964core:WithinOneYear2024-06-3009104964core:AfterOneYear2024-06-3009104964core:ShareCapital2024-12-3109104964core:SharePremium2024-12-3109104964core:RevaluationReserve2024-12-3109104964core:OtherReservesSubtotal2024-12-3109104964core:RetainedEarningsAccumulatedLosses2024-12-3109104964core:ShareCapital2024-06-3009104964core:SharePremium2024-06-3009104964core:RevaluationReserve2024-06-3009104964core:OtherReservesSubtotal2024-06-3009104964core:RetainedEarningsAccumulatedLosses2024-06-3009104964core:LandBuildings2024-12-3109104964core:PlantMachinery2024-12-3109104964core:Vehicles2024-12-3109104964core:FurnitureFittings2024-12-3109104964core:OfficeEquipment2024-12-3109104964core:NetGoodwill2024-12-3109104964core:IntangibleAssetsOtherThanGoodwill2024-12-3109104964core:ListedExchangeTraded2024-12-3109104964core:UnlistedNon-exchangeTraded2024-12-3109104964core:LandBuildings2024-06-3009104964core:PlantMachinery2024-06-3009104964core:Vehicles2024-06-3009104964core:FurnitureFittings2024-06-3009104964core:OfficeEquipment2024-06-3009104964core:NetGoodwill2024-06-3009104964core:IntangibleAssetsOtherThanGoodwill2024-06-3009104964core:ListedExchangeTraded2024-06-3009104964core:UnlistedNon-exchangeTraded2024-06-3009104964core:LandBuildings2024-07-012024-12-3109104964core:PlantMachinery2024-07-012024-12-3109104964core:Vehicles2024-07-012024-12-3109104964core:FurnitureFittings2024-07-012024-12-3109104964core:OfficeEquipment2024-07-012024-12-3109104964core:NetGoodwill2024-07-012024-12-3109104964core:IntangibleAssetsOtherThanGoodwill2024-07-012024-12-3109104964core:ListedExchangeTraded2024-07-012024-12-3109104964core:UnlistedNon-exchangeTraded2024-07-012024-12-3109104964core:MoreThanFiveYears2024-07-012024-12-3109104964core:Non-currentFinancialInstruments2024-12-3109104964core:Non-currentFinancialInstruments2024-06-3009104964dpl:CostSales2024-07-012024-12-3109104964dpl:DistributionCosts2024-07-012024-12-3109104964core:LandBuildings2024-07-012024-12-3109104964core:PlantMachinery2024-07-012024-12-3109104964core:Vehicles2024-07-012024-12-3109104964core:FurnitureFittings2024-07-012024-12-3109104964core:OfficeEquipment2024-07-012024-12-3109104964dpl:AdministrativeExpenses2024-07-012024-12-3109104964core:NetGoodwill2024-07-012024-12-3109104964core:IntangibleAssetsOtherThanGoodwill2024-07-012024-12-3109104964dpl:GroupUndertakings2024-07-012024-12-3109104964dpl:ParticipatingInterests2024-07-012024-12-3109104964dpl:GroupUndertakingscore:ListedExchangeTraded2024-07-012024-12-3109104964core:ListedExchangeTraded2024-07-012024-12-3109104964dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-07-012024-12-3109104964core:UnlistedNon-exchangeTraded2024-07-012024-12-3109104964dpl:CostSales2023-07-012024-06-3009104964dpl:DistributionCosts2023-07-012024-06-3009104964core:LandBuildings2023-07-012024-06-3009104964core:PlantMachinery2023-07-012024-06-3009104964core:Vehicles2023-07-012024-06-3009104964core:FurnitureFittings2023-07-012024-06-3009104964core:OfficeEquipment2023-07-012024-06-3009104964dpl:AdministrativeExpenses2023-07-012024-06-3009104964core:NetGoodwill2023-07-012024-06-3009104964core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3009104964dpl:GroupUndertakings2023-07-012024-06-3009104964dpl:ParticipatingInterests2023-07-012024-06-3009104964dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3009104964core:ListedExchangeTraded2023-07-012024-06-3009104964dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3009104964core:UnlistedNon-exchangeTraded2023-07-012024-06-3009104964core:NetGoodwill2024-12-3109104964core:IntangibleAssetsOtherThanGoodwill2024-12-3109104964core:LandBuildings2024-12-3109104964core:PlantMachinery2024-12-3109104964core:Vehicles2024-12-3109104964core:FurnitureFittings2024-12-3109104964core:OfficeEquipment2024-12-3109104964core:AfterOneYear2024-12-3109104964core:WithinOneYear2024-12-3109104964core:ListedExchangeTraded2024-12-3109104964core:UnlistedNon-exchangeTraded2024-12-3109104964core:ShareCapital2024-12-3109104964core:SharePremium2024-12-3109104964core:RevaluationReserve2024-12-3109104964core:OtherReservesSubtotal2024-12-3109104964core:RetainedEarningsAccumulatedLosses2024-12-3109104964core:NetGoodwill2024-06-3009104964core:IntangibleAssetsOtherThanGoodwill2024-06-3009104964core:LandBuildings2024-06-3009104964core:PlantMachinery2024-06-3009104964core:Vehicles2024-06-3009104964core:FurnitureFittings2024-06-3009104964core:OfficeEquipment2024-06-3009104964core:AfterOneYear2024-06-3009104964core:WithinOneYear2024-06-3009104964core:ListedExchangeTraded2024-06-3009104964core:UnlistedNon-exchangeTraded2024-06-3009104964core:ShareCapital2024-06-3009104964core:SharePremium2024-06-3009104964core:RevaluationReserve2024-06-3009104964core:OtherReservesSubtotal2024-06-3009104964core:RetainedEarningsAccumulatedLosses2024-06-3009104964core:NetGoodwill2023-07-0109104964core:IntangibleAssetsOtherThanGoodwill2023-07-0109104964core:LandBuildings2023-07-0109104964core:PlantMachinery2023-07-0109104964core:Vehicles2023-07-0109104964core:FurnitureFittings2023-07-0109104964core:OfficeEquipment2023-07-0109104964core:AfterOneYear2023-07-0109104964core:WithinOneYear2023-07-0109104964core:ListedExchangeTraded2023-07-0109104964core:UnlistedNon-exchangeTraded2023-07-0109104964core:ShareCapital2023-07-0109104964core:SharePremium2023-07-0109104964core:RevaluationReserve2023-07-0109104964core:OtherReservesSubtotal2023-07-0109104964core:RetainedEarningsAccumulatedLosses2023-07-0109104964core:AfterOneYear2024-07-012024-12-3109104964core:WithinOneYear2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:CostValuation2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-012024-12-3109104964core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3109104964core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3109104964core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3009104964core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3009104964core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3009104964bus:Director12024-07-012024-12-31

ELAN PR LIMITED

Registered Number
09104964
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

ELAN PR LIMITED
Company Information
for the period from 1 July 2024 to 31 December 2024

Director

Andrew Baud

Company Secretary

Sarah Garstin

Registered Address

Saddlers House High Street
Bloxham
Banbury
OX15 4LU

Registered Number

09104964 (England and Wales)
ELAN PR LIMITED
Balance Sheet as at
31 December 2024

Notes

31 Dec 2024

30 Jun 2024

£

£

£

£

Fixed assets
Tangible assets35,0565,578
5,0565,578
Current assets
Stocks4-17,219
Debtors246,829103,236
Cash at bank and on hand27,453661,424
274,282781,879
Creditors amounts falling due within one year5(108,122)(85,181)
Net current assets (liabilities)166,160696,698
Total assets less current liabilities171,216702,276
Net assets171,216702,276
Capital and reserves
Called up share capital100100
Profit and loss account171,116702,176
Shareholders' funds171,216702,276
The financial statements were approved and authorised for issue by the Director on 5 February 2025, and are signed on its behalf by:
Andrew Baud
Director
Registered Company No. 09104964
ELAN PR LIMITED
Notes to the Financial Statements
for the period ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242024
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 24-19,12019,120
Additions-191191
At 31 December 24-19,31119,311
Depreciation and impairment
At 01 July 24-13,54213,542
Charge for year713-713
At 31 December 2471313,54214,255
Net book value
At 31 December 24(713)5,7695,056
At 30 June 24-5,5785,578
4.Stocks

2024

2024

££
Work in progress-17,219
Total-17,219
5.Creditors: amounts due within one year

2024

2024

££
Trade creditors / trade payables7,68011,091
Bank borrowings and overdrafts10,9182,856
Taxation and social security87,36362,628
Other creditors411660
Accrued liabilities and deferred income1,7507,946
Total108,12285,181
6.Related party transactions
During the year the company was acquired by Talacom Limited, the sale took place on17th September 2024 Talacom Limited own 100% of the issued share capital at the year end