IRIS Accounts Production v25.1.4.42 06995156 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh069951562023-09-30069951562024-09-30069951562023-10-012024-09-30069951562022-09-30069951562022-10-012023-09-30069951562023-09-3006995156ns15:EnglandWales2023-10-012024-09-3006995156ns14:PoundSterling2023-10-012024-09-3006995156ns10:Director12023-10-012024-09-3006995156ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3006995156ns10:SmallEntities2023-10-012024-09-3006995156ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3006995156ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3006995156ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3006995156ns10:AbridgedAccounts2023-10-012024-09-300699515612023-10-012024-09-3006995156ns10:Director22023-10-012024-09-3006995156ns10:CompanySecretary12023-10-012024-09-3006995156ns10:RegisteredOffice2023-10-012024-09-3006995156ns5:CurrentFinancialInstruments2024-09-3006995156ns5:CurrentFinancialInstruments2023-09-3006995156ns5:ShareCapital2024-09-3006995156ns5:ShareCapital2023-09-3006995156ns5:RetainedEarningsAccumulatedLosses2024-09-3006995156ns5:RetainedEarningsAccumulatedLosses2023-09-3006995156ns5:NetGoodwill2023-10-012024-09-3006995156ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3006995156ns5:PlantMachinery2023-10-012024-09-3006995156ns5:FurnitureFittings2023-10-012024-09-3006995156ns5:PlantMachinery2023-09-3006995156ns5:FurnitureFittings2023-09-3006995156ns5:PlantMachinery2024-09-3006995156ns5:FurnitureFittings2024-09-3006995156ns5:PlantMachinery2023-09-3006995156ns5:FurnitureFittings2023-09-30
REGISTERED NUMBER: 06995156 (England and Wales)















Abridged Unaudited Financial Statements for the Year Ended 30 September 2024

for

Eltima Limited

Eltima Limited (Registered number: 06995156)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Eltima Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R P Jepsen
Mrs C M Jepsen





SECRETARY: Mrs C M Jepsen





REGISTERED OFFICE: 20 The Mount
Aspley Guise
Milton Keynes
Buckinghamshire
MK17 8EA





REGISTERED NUMBER: 06995156 (England and Wales)





ACCOUNTANTS: Carrington-May
Chartered Certified Accountants
31 Walker Avenue
Wolverton Mill East
Milton Keynes
Buckinghamshire
MK12 5TW

Eltima Limited (Registered number: 06995156)

Abridged Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,992 3,899
2,992 3,899

CURRENT ASSETS
Debtors 110,326 173,027
Prepayments and accrued income 1,001 957
Cash at bank 98,044 126,377
209,371 300,361
CREDITORS
Amounts falling due within one year 30,994 58,103
NET CURRENT ASSETS 178,377 242,258
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,369

246,157

PROVISIONS FOR LIABILITIES 598 837
NET ASSETS 180,771 245,320

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 180,671 245,220
SHAREHOLDERS' FUNDS 180,771 245,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Eltima Limited (Registered number: 06995156)

Abridged Statement of Financial Position - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by:





R P Jepsen - Director


Eltima Limited (Registered number: 06995156)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Eltima 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.

2. ACCOUNTING POLICIES

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

The directors have considered the future profitability and cash flow of the company. This remains positive. On this basis the directors consider the going concern basis of preparation to be appropriate.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Eltima Limited (Registered number: 06995156)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 101,437
AMORTISATION
At 1 October 2023
and 30 September 2024 101,437
NET BOOK VALUE

At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 October 2023 14,775 4,274 19,049
Additions 250 - 250
At 30 September 2024 15,025 4,274 19,299
DEPRECIATION
At 1 October 2023 12,723 2,427 15,150
Charge for year 657 500 1,157
At 30 September 2024 13,380 2,927 16,307
NET BOOK VALUE
At 30 September 2024 1,645 1,347 2,992
At 30 September 2023 2,052 1,847 3,899