1 false false false false false false false false false false true false false false false false false No description of principal activity 2023-08-01 Sage Accounts Production Advanced 2023 - FRS102_2023 4,851 2,845 1,618 4,463 388 2,006 30,000 30,000 30,000 xbrli:pure xbrli:shares iso4217:GBP 13524055 2023-08-01 2024-07-31 13524055 2024-07-31 13524055 2023-07-31 13524055 2022-08-01 2023-07-31 13524055 2023-07-31 13524055 2022-07-31 13524055 bus:Director1 2023-08-01 2024-07-31 13524055 core:WithinOneYear 2024-07-31 13524055 core:WithinOneYear 2023-07-31 13524055 core:ShareCapital 2024-07-31 13524055 core:ShareCapital 2023-07-31 13524055 core:RetainedEarningsAccumulatedLosses 2024-07-31 13524055 core:RetainedEarningsAccumulatedLosses 2023-07-31 13524055 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-07-31 13524055 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 13524055 core:Non-currentFinancialInstruments 2024-07-31 13524055 bus:SmallEntities 2023-08-01 2024-07-31 13524055 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 13524055 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13524055 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13524055 bus:FullAccounts 2023-08-01 2024-07-31 13524055 core:FurnitureFittingsToolsEquipment 2024-07-31 13524055 core:FurnitureFittingsToolsEquipment 2023-07-31 13524055 core:FurnitureFittingsToolsEquipment 2023-08-01 2024-07-31
COMPANY REGISTRATION NUMBER: 13524055
ELLEA VISUAL DESIGN LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 July 2024
ELLEA VISUAL DESIGN LIMITED
STATEMENT OF FINANCIAL POSITION
31 July 2024
2024
2023
Note
£
£
£
£
FIXED ASSETS
Tangible assets
5
388
2,006
Investments
6
30,000
--------
-------
30,388
2,006
CURRENT ASSETS
Debtors
7
943
10,894
Cash at bank and in hand
104,044
106,152
---------
---------
104,987
117,046
CREDITORS: amounts falling due within one year
8
17,935
20,260
---------
---------
NET CURRENT ASSETS
87,052
96,786
---------
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
117,440
98,792
---------
--------
NET ASSETS
117,440
98,792
---------
--------
CAPITAL AND RESERVES
Called up share capital fully paid
1
1
Profit and loss account
117,439
98,791
---------
--------
SHAREHOLDERS FUNDS
117,440
98,792
---------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
ELLEA VISUAL DESIGN LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
31 July 2024
These financial statements were approved by the board of directors and authorised for issue on 20 March 2025 , and are signed on behalf of the board by:
Miss E Fletcher
Director
Company registration number: 13524055
ELLEA VISUAL DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JULY 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 3 Buttermere Close, Kettering, NN16 8LZ, England.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
3 years straight-line
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. TANGIBLE ASSETS
Equipment
£
Cost
At 1 August 2023 and 31 July 2024
4,851
-------
Depreciation
At 1 August 2023
2,845
Charge for the year
1,618
-------
At 31 July 2024
4,463
-------
Carrying amount
At 31 July 2024
388
-------
At 31 July 2023
2,006
-------
6. INVESTMENTS
Other investments other than loans
£
Cost
At 1 August 2023
Additions
30,000
--------
At 31 July 2024
30,000
--------
Impairment
At 1 August 2023 and 31 July 2024
--------
Carrying amount
At 31 July 2024
30,000
--------
At 31 July 2023
--------
7. DEBTORS
2024
2023
£
£
Trade debtors
720
9,894
Other debtors
223
1,000
----
--------
943
10,894
----
--------
8. CREDITORS: amounts falling due within one year
2024
2023
£
£
Corporation tax
13,576
12,003
Social security and other taxes
2,437
5,797
Other creditors
1,922
2,460
--------
--------
17,935
20,260
--------
--------