| REGISTERED NUMBER: |
| ELEMY GROUP LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 24 JANUARY 2024 TO 31 MARCH 2025 |
| REGISTERED NUMBER: |
| 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: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings |
| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |
| BALANCE SHEET - continued |
| 31 MARCH 2025 |
| 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 were approved by the director and authorised for issue on |
| 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 |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| 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 |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Bank loans and overdrafts |
| Amounts owed to group undertakings |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| Bank loans after more than 5 years |
| 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 |
| 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. |