Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity02022-07-25false0truefalsefalse 14255631 2022-07-24 14255631 2022-07-25 2023-07-31 14255631 2021-07-25 2022-07-24 14255631 2023-07-31 14255631 c:Director1 2022-07-25 2023-07-31 14255631 d:LeaseholdInvestmentProperty 2022-07-25 2023-07-31 14255631 d:LeaseholdInvestmentProperty 2023-07-31 14255631 d:CurrentFinancialInstruments 2023-07-31 14255631 d:Non-currentFinancialInstruments 2023-07-31 14255631 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 14255631 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 14255631 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-07-31 14255631 d:ShareCapital 2023-07-31 14255631 d:RetainedEarningsAccumulatedLosses 2023-07-31 14255631 c:FRS102 2022-07-25 2023-07-31 14255631 c:AuditExempt-NoAccountantsReport 2022-07-25 2023-07-31 14255631 c:FullAccounts 2022-07-25 2023-07-31 14255631 c:PrivateLimitedCompanyLtd 2022-07-25 2023-07-31 14255631 e:PoundSterling 2022-07-25 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 14255631










ELLUM HOUSE LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 31 July 2023

 
ELLUM HOUSE LTD
Registered number: 14255631

Balance sheet
As at 31 July 2023

2023
Note
£

Fixed assets
  

Investment property
  
1,625,000

  
1,625,000

Current assets
  

Debtors: amounts falling due within one year
 5 
425

Cash at bank and in hand
 6 
39,531

  
39,956

Creditors: amounts falling due within one year
 7 
(737,123)

Net current (liabilities)/assets
  
 
 
(697,167)

Total assets less current liabilities
  
927,833

Creditors: amounts falling due after more than one year
 8 
(1,050,568)

  

Net (liabilities)/assets
  
(122,735)


Capital and reserves
  

Called up share capital 
  
30

Profit and loss account
  
(122,765)

  
(122,735)


The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 statement of comprehensive income 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 6 February 2025.



Page 1

 
ELLUM HOUSE LTD
Registered number: 14255631
    
Balance sheet (continued)
As at 31 July 2023


D Herczl
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ELLUM HOUSE LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 July 2023

1.


General information

Ellum House Ltd is a private company limited by shares and registered in England and Wales.
The registered address is 61 Jessam Avenue, London, E5 9DU.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the period was 0.

Page 3

 
ELLUM HOUSE LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 July 2023

4.


Investment property


Long term leasehold investment property

£



Valuation


Additions at cost
1,625,000



At 31 July 2023
1,625,000

The 2023 valuations were made by the director, on an open market value for existing use basis.





If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2023
£


Historic cost
1,625,000

1,625,000


5.


Debtors

2023
£


Other debtors
425

425



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
39,531

39,531


Page 4

 
ELLUM HOUSE LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 July 2023

7.


Creditors: Amounts falling due within one year

2023
£

Other creditors
736,403

Accruals and deferred income
720

737,123



8.


Creditors: Amounts falling due after more than one year

2023
£

Bank loans
1,050,568

1,050,568


The following liabilities were secured:

2023
£



Bank loans
1,050,568

1,050,568

Details of security provided:

Bank loans are secured by way of fixed charge over the company's property.


9.


Loans


Analysis of the maturity of loans is given below:


2023
£




Amounts falling due after more than 5 years

Bank loans
1,050,568

1,050,568


 
Page 5