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ELEMENTS CONSTRUCTION MANAGEMENT LIMITED

Registered Number
12732030
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

ELEMENTS CONSTRUCTION MANAGEMENT LIMITED
Company Information
for the period from 1 August 2023 to 30 September 2024

Director

Nicholas Levett

Registered Address

4 Oakshade
Oxshott
KT22 0LF

Registered Number

12732030 (England and Wales)
ELEMENTS CONSTRUCTION MANAGEMENT LIMITED
Balance Sheet as at
30 September 2024

Notes

30 Sep 2024

31 Jul 2023

£

£

£

£

Fixed assets
Tangible assets3-2,475
-2,475
Current assets
Debtors47,677363,794
Cash at bank and on hand7,404121,397
15,081485,191
Creditors amounts falling due within one year5(7,039)(380,068)
Net current assets (liabilities)8,042105,123
Total assets less current liabilities8,042107,598
Net assets8,042107,598
Capital and reserves
Called up share capital122122
Share premium97,97897,978
Profit and loss account(90,058)9,498
Shareholders' funds8,042107,598
The financial statements were approved and authorised for issue by the Director on 17 February 2025, and are signed on its behalf by:
Nicholas Levett
Director
Registered Company No. 12732030
ELEMENTS CONSTRUCTION MANAGEMENT LIMITED
Notes to the Financial Statements
for the period ended 30 September 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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:

Straight line (years)
Office Equipment4
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 232,8482,848
Additions1,0031,003
Disposals(3,851)(3,851)
Depreciation and impairment
At 01 August 23373373
On disposals(373)(373)
Net book value
At 30 September 24--
At 31 July 232,4752,475
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables780288,571
Other debtors6,89774,968
Prepayments and accrued income-255
Total7,677363,794
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,562100,330
Taxation and social security1,5561,468
Other creditors87888,258
Accrued liabilities and deferred income43190,012
Total7,039380,068