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REGISTERED NUMBER: 13425426 (England and Wales)












Unaudited Financial Statements

For The Year Ended 31 May 2024

for

Elonka Soros Ltd

Elonka Soros Ltd (Registered number: 13425426)






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


Elonka Soros Ltd

Company Information
For The Year Ended 31 May 2024







Directors: Ms E L Soros
J White





Secretary:





Registered office: 18-22 Church Street
Malvern
WR14 2AY





Registered number: 13425426 (England and Wales)





Accountants: Allan Brown ( A& T Services Ltd)
18/22 Church Street
Malvern
Worcestershire
WR14 2AY

Elonka Soros Ltd (Registered number: 13425426)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
Fixed assets
Intangible assets 4 103,951 118,801
Tangible assets 5 959 579
104,910 119,380

Current assets
Debtors 6 6,690 9,906
Cash at bank 25,826 46,439
32,516 56,345
Creditors
Amounts falling due within one year 7 98,113 157,571
Net current liabilities (65,597 ) (101,226 )
Total assets less current liabilities 39,313 18,154

Capital and reserves
Called up share capital 100 100
Retained earnings 39,213 18,054
39,313 18,154

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 directors acknowledge their 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.

Elonka Soros Ltd (Registered number: 13425426)

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 Board of Directors and authorised for issue on 2 December 2024 and were signed on its behalf by:





J White - Director


Elonka Soros Ltd (Registered number: 13425426)

Notes to the Financial Statements
For The Year Ended 31 May 2024

1. STATUTORY INFORMATION

Elonka Soros 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.


Elonka Soros Ltd (Registered number: 13425426)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 148,501
AMORTISATION
At 1 June 2023 29,700
Charge for year 14,850
At 31 May 2024 44,550
NET BOOK VALUE
At 31 May 2024 103,951
At 31 May 2023 118,801

Elonka Soros Ltd (Registered number: 13425426)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 866
Additions 699
At 31 May 2024 1,565
DEPRECIATION
At 1 June 2023 287
Charge for year 319
At 31 May 2024 606
NET BOOK VALUE
At 31 May 2024 959
At 31 May 2023 579

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 6,690 7,596
Other debtors - 2,310
6,690 9,906

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 83 660
Taxation and social security 13,402 12,998
Other creditors 84,628 143,913
98,113 157,571