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Company Registration No. 13326651 (England and Wales)
ELM Living Limited Unaudited accounts for the year ended 31 March 2025
ELM Living Limited Unaudited accounts Contents
Page
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ELM Living Limited Company Information for the year ended 31 March 2025
Director
Emma Morgan
Company Number
13326651 (England and Wales)
Registered Office
3 HURSTBOURNE AVENUE CHRISTCHURCH BH23 4RQ ENGLAND
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ELM Living Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,066 
3,598 
Current assets
Inventories
3,358 
8,180 
Cash at bank and in hand
3,679 
1,291 
7,037 
9,471 
Creditors: amounts falling due within one year
(15,927)
(19,763)
Net current liabilities
(8,890)
(10,292)
Net liabilities
(4,824)
(6,694)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(4,834)
(6,704)
Shareholders' funds
(4,824)
(6,694)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2025 and were signed on its behalf by
Emma Morgan Director Company Registration No. 13326651
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ELM Living Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ELM Living Limited is a private company, limited by shares, registered in England and Wales, registration number 13326651. The registered office is 3 HURSTBOURNE AVENUE, CHRISTCHURCH, BH23 4RQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Revenue
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year. Revenue is recognised on the sale of goods when the goods are delivered and title has passed.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% straight line
Computer equipment
25% straight line
Stock
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. A "first in first out" basis is used.
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ELM Living Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
3,800 
953 
4,753 
Additions
- 
1,357 
1,357 
Disposals
- 
(149)
(149)
At 31 March 2025
3,800 
2,161 
5,961 
Depreciation
At 1 April 2024
539 
616 
1,155 
Charge for the year
380 
406 
786 
On disposals
- 
(46)
(46)
At 31 March 2025
919 
976 
1,895 
Net book value
At 31 March 2025
2,881 
1,185 
4,066 
At 31 March 2024
3,261 
337 
3,598 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
175 
414 
Loans from directors
14,752 
18,349 
Accruals
1,000 
1,000 
15,927 
19,763 
6
Transactions with related parties
The following material transactions with directors and shareholders have not been conducted under normal market conditions: Interest is not being charged on the director's loan included within creditors.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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