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ELEMENTEL LTD

Registered Number
08227791
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

ELEMENTEL LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

JUPP, Martin Clifford
STAFFORD, Ceri Eve

Registered Address

Sullivan Court Wessex Way
Colden Common
Winchester
SO21 1WP

Registered Number

08227791 (England and Wales)
ELEMENTEL LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets330,76854,163
30,76854,163
Current assets
Stocks192,975195,181
Debtors227,055232,547
Cash at bank and on hand25,05848,503
445,088476,231
Creditors amounts falling due within one year(304,023)(302,446)
Net current assets (liabilities)141,065173,785
Total assets less current liabilities171,833227,948
Creditors amounts falling due after one year(163,508)(221,860)
Provisions for liabilities-(1,978)
Net assets8,3254,110
Capital and reserves
Called up share capital200200
Share premium9,1129,112
Profit and loss account(987)(5,202)
Shareholders' funds8,3254,110
The financial statements were approved and authorised for issue by the Board of Directors on 23 April 2025, and are signed on its behalf by:
STAFFORD, Ceri Eve
Director
Registered Company No. 08227791
ELEMENTEL LTD
Notes to the Financial Statements
for the year ended 31 July 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings3
Vehicles4
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1013
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23151,898
Additions1,521
At 31 July 24153,419
Depreciation and impairment
At 01 August 2397,735
Charge for year24,916
At 31 July 24122,651
Net book value
At 31 July 2430,768
At 31 July 2354,163
4.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
STAFFORD, Ceri Eve42,026011,65230,374
JUPP, Martin Clifford42,026011,65230,374
84,052023,30460,748
Interest was charged on the Director Loans at the HMRC official rate.
5.Related party transactions
There were debtor balances with associated companies at year end as follows:- ElemenTel (Installations & Maintenance) Ltd £43527 (prior year £43527) ElementTel Mobile Services Ltd £68273 (prior year £67473) ElemenTel Network Services Ltd £21943 (prior year (£21443) Comsonline Ltd £183 (prior year £183)