Registered number
11184431
ELICIUS LIMITED
Filleted Accounts
31 December 2024
ELICIUS LIMITED
Registered number: 11184431
Balance Sheet
as at 31 December 2024
Notes 31/12/24 29/2/24
£ £
Fixed assets
Tangible assets 3 51,926 69,321
Current assets
Debtors 4 461,094 391,705
Cash at bank and in hand 114,384 264,511
575,478 656,216
Creditors: amounts falling due within one year 5 (452,528) (454,056)
Net current assets 122,950 202,160
Total assets less current liabilities 174,876 271,481
Creditors: amounts falling due after more than one year 6 (11,536) (18,450)
Net assets 163,340 253,031
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 162,340 252,031
Shareholders' funds 163,340 253,031
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Kieran Porter
Director
Approved by the board on 10 June 2025
ELICIUS LIMITED
Notes to the Accounts
for the period from 1 March 2024 to 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.
2 Employees 31/12/24 29/2/24
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Plant and machinery
£
Cost
At 1 March 2024 90,195
At 31 December 2024 90,195
Depreciation
At 1 March 2024 20,874
Charge for the period 17,395
At 31 December 2024 38,269
Net book value
At 31 December 2024 51,926
At 29 February 2024 69,321
4 Debtors 31/12/24 29/2/24
£ £
Trade debtors 391,944 259,643
Other debtors 69,150 132,062
461,094 391,705
5 Creditors: amounts falling due within one year 31/12/24 29/2/24
£ £
Bank loans and overdrafts 9,217 10,648
Trade creditors 146,539 248,655
Amounts owed to group undertakings and undertakings in which the company has a participating interest (9,216) -
Taxation and social security costs 93,574 70,047
Other creditors 212,414 124,706
452,528 454,056
6 Creditors: amounts falling due after one year 31/12/24 29/2/24
£ £
Bank loans 11,536 18,450
7 Controlling party
The directors are the ultimate controllers of the company.
8 Other information
ELICIUS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Little Tufton House
3 Dean Trench Street
London
England
SW1P 3HB
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