IRIS Accounts Production v25.1.3.33 15438153 director 24.1.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh154381532024-01-23154381532025-03-31154381532024-01-242025-03-31154381532024-01-2315438153ns15:EnglandWales2024-01-242025-03-3115438153ns14:PoundSterling2024-01-242025-03-3115438153ns10:Director12024-01-242025-03-3115438153ns10:PrivateLimitedCompanyLtd2024-01-242025-03-3115438153ns10:SmallEntities2024-01-242025-03-3115438153ns10:AuditExempt-NoAccountantsReport2024-01-242025-03-3115438153ns10:SmallCompaniesRegimeForDirectorsReport2024-01-242025-03-3115438153ns10:SmallCompaniesRegimeForAccounts2024-01-242025-03-3115438153ns10:FullAccounts2024-01-242025-03-3115438153ns10:CompanySecretary12024-01-242025-03-3115438153ns10:RegisteredOffice2024-01-242025-03-3115438153ns5:CurrentFinancialInstruments2025-03-3115438153ns5:Non-currentFinancialInstruments2025-03-3115438153ns5:ShareCapital2025-03-3115438153ns5:SharePremium2025-03-3115438153ns5:RetainedEarningsAccumulatedLosses2025-03-3115438153ns5:AdditionsToInvestments2025-03-3115438153ns5:CostValuation2025-03-3115438153ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2025-03-3115438153ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2025-03-3115438153ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2025-03-3115438153ns5:Secured2025-03-31
REGISTERED NUMBER: 15438153 (England and Wales)





ELEMY GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

24 JANUARY 2024 TO 31 MARCH 2025






ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 24 JANUARY 2024 TO 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ELEMY GROUP LIMITED

COMPANY INFORMATION
FOR THE PERIOD 24 JANUARY 2024 TO 31 MARCH 2025







DIRECTOR: Mr R A Brine





SECRETARY: Miss C V Murphy





REGISTERED OFFICE: c/o Elemy Limited
G R P & Metalwork
Tod Point Road, Warrenby
Redcar
North Yorkshire
TS10 5BA





REGISTERED NUMBER: 15438153 (England and Wales)





ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH

ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

BALANCE SHEET
31 MARCH 2025

Notes £    £   
FIXED ASSETS
Investments 5 1,391,715

CURRENT ASSETS
Debtors 6 7,873
Cash at bank 10,847
18,720
CREDITORS
Amounts falling due within one year 7 267,256
NET CURRENT LIABILITIES (248,536 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,143,179

CREDITORS
Amounts falling due after more than one
year

8

541,062
NET ASSETS 602,117

CAPITAL AND RESERVES
Called up share capital 1,906
Share premium 599,607
Retained earnings 604
602,117

ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

BALANCE SHEET - continued
31 MARCH 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 June 2025 and were signed by:





Mr R A Brine - Director


ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 24 JANUARY 2024 TO 31 MARCH 2025


1. STATUTORY INFORMATION

Elemy Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Elemy Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 24 JANUARY 2024 TO 31 MARCH 2025


3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Financial instruments
Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 24 JANUARY 2024 TO 31 MARCH 2025


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1,391,715
At 31 March 2025 1,391,715
NET BOOK VALUE
At 31 March 2025 1,391,715

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Prepayments and accrued income 7,873

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 44,462
Amounts owed to group undertakings 222,794
267,256

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Bank loans - 1-2 years 47,558
Bank loans - 2-5 years 137,020
Bank loans after more than 5 years 356,484
541,062

Amounts falling due in more than five years:

Repayable by instalments
Bank loans after more than 5 years 356,484

ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 24 JANUARY 2024 TO 31 MARCH 2025


9. SECURED DEBTS

The following secured debts are included within creditors:

£   
Bank loans 585,524

The mortgage is secured against the property owned by Anglia Composites Limited by a cross company guarantee.

10. RELATED PARTY DISCLOSURES

During the period Elemy Group Limited received financial assistance from Elemy Limited for £151,755 and Anglia Composites Limited for £71,039, the full amount for both was outstanding at the year end.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R A Brine.