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Registered number: 13506990
Elmstar Machinery Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Mayers
33 Mary Seacole Road
The Millfields
Plymouth
PL1 3JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13506990
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 174,547 24,097
174,547 24,097
CURRENT ASSETS
Cash at bank and in hand 9,280 3,291
9,280 3,291
Creditors: Amounts Falling Due Within One Year 5 (213,097 ) (31,218 )
NET CURRENT ASSETS (LIABILITIES) (203,817 ) (27,927 )
TOTAL ASSETS LESS CURRENT LIABILITIES (29,270 ) (3,830 )
Creditors: Amounts Falling Due After More Than One Year 6 (35,490 ) -
NET LIABILITIES (64,760 ) (3,830 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (64,860 ) (3,930 )
SHAREHOLDERS' FUNDS (64,760) (3,830)
Page 1
Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Wignall
Director
23 April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elmstar Machinery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13506990 . The registered office is Jetty Marsh Road, Newton Abbot, Devon, TQ12 2SL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20 % Reducing Balance
Motor Vehicles 25% Reducing Balance
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2023 - 26,899 26,899
Additions 150,333 48,276 198,609
As at 31 July 2024 150,333 75,175 225,508
Depreciation
As at 1 August 2023 - 2,802 2,802
Provided during the period 30,066 18,093 48,159
As at 31 July 2024 30,066 20,895 50,961
Net Book Value
As at 31 July 2024 120,267 54,280 174,547
As at 1 August 2023 - 24,097 24,097
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,007 -
Bank loans and overdrafts - 19,738
VAT 11 -
Accrued expenses 525 500
Director's loan account 201,554 10,980
213,097 31,218
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 35,490 -
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,007 -
Later than one year and not later than five years 35,490 -
46,497 -
46,497 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4