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Registered number: 03261197










ELMAN WALL SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ELMAN WALL SERVICES LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ELMAN WALL SERVICES LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elman Wall Services Limited for the year ended 31 December 2024 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of directors of Elman Wall Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Elman Wall Services Limited and state those matters that we have agreed to state to the Board of directors of Elman Wall Services Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elman Wall Services Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Elman Wall Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elman Wall Services Limited. You consider that Elman Wall Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Elman Wall Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Xeinadin London Limited
 
Accountants
  
8th Floor
Becket House
36 Old Jewry
London
EC2R 8DD
29 May 2025
Page 1

 
ELMAN WALL SERVICES LIMITED
REGISTERED NUMBER:03261197

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
130
130

  
130
130

Current assets
  

Debtors: amounts falling due within one year
 4 
24,232
66,509

Cash at bank and in hand
 5 
260,658
150,967

  
284,890
217,476

Creditors: amounts falling due within one year
 6 
(510)
(34,612)

Net current assets
  
 
 
284,380
 
 
182,864

Total assets less current liabilities
  
284,510
182,994

Creditors: amounts falling due after more than one year
 7 
-
(47,878)

  

Net assets
  
284,510
135,116


Capital and reserves
  

Called up share capital 
  
410
410

Profit and loss account
  
284,100
134,706

  
284,510
135,116


Page 2

 
ELMAN WALL SERVICES LIMITED
REGISTERED NUMBER:03261197
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Wall
Director

Date: 29 May 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
ELMAN WALL SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the
year, exclusive of Value Added Tax and trade discounts.

 
1.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
1.7

Valuation of investments

Investments held as fixed assets are shown at cost less provision for impairment.

 
1.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
ELMAN WALL SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

 
1.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 4).


3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
130



At 31 December 2024
130





4.


Debtors

2024
2023
£
£


Trade debtors
1,736
-

Other debtors
17,496
62,696

Prepayments and accrued income
-
3,813

Tax recoverable
5,000
-

24,232
66,509


Page 5

 
ELMAN WALL SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
260,658
150,967

260,658
150,967



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
30,984

Other creditors
510
3,628

510
34,612



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
-
47,878

-
47,878



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£



Amounts falling due 2-5 years

Other loans
-
47,878


-
47,878


-
47,878


Page 6

 
ELMAN WALL SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Related party transactions


Opening Balance
Amounts Repaid
Movement during the year
Closing Balance
£
£
£
£

J Wall
1,490
(2,000)
-
(510)
I Palmer
2,967
(2,967)
-
-
Y Khandwalla
3,915
(3,915)
-
-
R Eisen
5,772
(5,772)
-
-
14,144
(14,654)
-
(510)

As at the balance sheet date the balance on the related company account with Xeinadin London Limited (formerly Elman Wall Limited) was £9,257 (2023: £9,001). These companies have common directors.

 
Page 7