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
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
Elm House Software Ltd
Statement of financial position
as at 31 May 2025
Tangible assets
71,473
50,948
Cash at bank and in hand
23,668
60,322
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)
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
Elm House Software Ltd
Notes to the Accounts
for the year ended 31 May 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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.
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
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
At 31 May 2025
-
67,642
430
3,401
71,473
At 31 May 2024
1,749
45,434
262
3,503
50,948
Amounts falling due within one year
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
Loans from directors
2,000
41,699
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).