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Company Registration No. 03711573 (England and Wales)
Elm House Software Ltd Unaudited accounts for the year ended 31 May 2025
Elm House Software Ltd Unaudited accounts Contents
Page
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Elm House Software Ltd Company Information for the year ended 31 May 2025
Directors
J Barker C Barker
Company Number
03711573 (England and Wales)
Registered Office
9 Barnside Hibaldstow Brigg North Lincs DN20 9RA
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Elm House Software Ltd Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
71,473 
50,948 
Current assets
Inventories
72,752 
73,823 
Debtors
- 
4,890 
Cash at bank and in hand
23,668 
60,322 
96,420 
139,035 
Creditors: amounts falling due within one year
(7,666)
(75,493)
Net current assets
88,754 
63,542 
Total assets less current liabilities
160,227 
114,490 
Creditors: amounts falling due after more than one year
(60,011)
(34,400)
Provisions for liabilities
Deferred tax
(13,580)
(11,299)
Net assets
86,636 
68,791 
Capital and reserves
Called up share capital
1,001 
1,000 
Profit and loss account
85,635 
67,791 
Shareholders' funds
86,636 
68,791 
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by
J Barker Director Company Registration No. 03711573
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Elm House Software Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Elm House Software Ltd is a private company, limited by shares, registered in England and Wales, registration number 03711573. The registered office is 9 Barnside, Hibaldstow, Brigg, North Lincs, DN20 9RA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Elm House Software Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2024
9,217 
93,365 
544 
9,073 
112,199 
Additions
- 
44,762 
233 
982 
45,977 
Disposals
(9,217)
(31,473)
- 
(567)
(41,257)
At 31 May 2025
- 
106,654 
777 
9,488 
116,919 
Depreciation
At 1 June 2024
7,468 
47,931 
282 
5,570 
61,251 
Charge for the year
31 
18,871 
65 
1,045 
20,012 
On disposals
(7,499)
(27,790)
- 
(528)
(35,817)
At 31 May 2025
- 
39,012 
347 
6,087 
45,446 
Net book value
At 31 May 2025
- 
67,642 
430 
3,401 
71,473 
At 31 May 2024
1,749 
45,434 
262 
3,503 
50,948 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,890 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
2,662 
Obligations under finance leases and hire purchase contracts
3,802 
1,603 
Taxes and social security
1,864 
26,799 
Other creditors
- 
2,730 
Loans from directors
2,000 
41,699 
7,666 
75,493 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
60,011 
34,400 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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