IRIS Accounts Production v25.1.4.42 12311132 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh123111322024-03-31123111322025-03-31123111322024-04-012025-03-31123111322023-03-31123111322023-04-012024-03-31123111322024-03-3112311132ns15:EnglandWales2024-04-012025-03-3112311132ns14:PoundSterling2024-04-012025-03-3112311132ns10:Director12024-04-012025-03-3112311132ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3112311132ns10:SmallEntities2024-04-012025-03-3112311132ns10:AuditExemptWithAccountantsReport2024-04-012025-03-3112311132ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3112311132ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3112311132ns10:FullAccounts2024-04-012025-03-3112311132ns10:Director32024-04-012025-03-3112311132ns10:RegisteredOffice2024-04-012025-03-3112311132ns5:CurrentFinancialInstruments2025-03-3112311132ns5:CurrentFinancialInstruments2024-03-3112311132ns5:ShareCapital2025-03-3112311132ns5:ShareCapital2024-03-3112311132ns5:SharePremium2025-03-3112311132ns5:SharePremium2024-03-3112311132ns5:RetainedEarningsAccumulatedLosses2025-03-3112311132ns5:RetainedEarningsAccumulatedLosses2024-03-3112311132ns5:LeaseholdImprovements2024-04-012025-03-3112311132ns5:PlantMachinery2024-04-012025-03-3112311132ns5:FurnitureFittings2024-04-012025-03-3112311132ns5:ComputerEquipment2024-04-012025-03-3112311132ns5:PlantMachinery2024-03-3112311132ns5:PlantMachinery2025-03-3112311132ns5:PlantMachinery2024-03-3112311132ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3112311132ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3112311132ns5:WithinOneYear2025-03-3112311132ns5:WithinOneYear2024-03-3112311132ns5:BetweenOneFiveYears2025-03-3112311132ns5:BetweenOneFiveYears2024-03-3112311132ns5:MoreThanFiveYears2025-03-3112311132ns5:MoreThanFiveYears2024-03-3112311132ns5:AllPeriods2025-03-3112311132ns5:AllPeriods2024-03-3112311132ns5:DeferredTaxation2024-03-3112311132ns5:DeferredTaxation2024-04-012025-03-3112311132ns5:DeferredTaxation2025-03-31
REGISTERED NUMBER: 12311132 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ELITE SENSORS LTD

ELITE SENSORS LTD (REGISTERED NUMBER: 12311132)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

ELITE SENSORS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: M Booker
C M Hill





REGISTERED OFFICE: Market House
21 Lenten Street
Alton
Hampshire
GU34 HG





REGISTERED NUMBER: 12311132 (England and Wales)





ACCOUNTANTS: Wettone Matthews Limited
Chartered Certified Accountants
Market House
21 Lenten Street
Alton
GU34 1HG

ELITE SENSORS LTD (REGISTERED NUMBER: 12311132)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,887 39,889

CURRENT ASSETS
Stocks 159,638 97,528
Debtors 5 393,448 165,169
Cash at bank 291,861 283,539
844,947 546,236
CREDITORS
Amounts falling due within one year 6 237,353 212,961
NET CURRENT ASSETS 607,594 333,275
TOTAL ASSETS LESS CURRENT
LIABILITIES

671,481

373,164

PROVISIONS FOR LIABILITIES 8 15,972 9,972
NET ASSETS 655,509 363,192

CAPITAL AND RESERVES
Called up share capital 170 170
Share premium 199,958 199,958
Retained earnings 455,381 163,064
SHAREHOLDERS' FUNDS 655,509 363,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

ELITE SENSORS LTD (REGISTERED NUMBER: 12311132)

BALANCE SHEET - continued
31 MARCH 2025


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

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 16 July 2025 and were signed on its behalf by:





M Booker - Director


ELITE SENSORS LTD (REGISTERED NUMBER: 12311132)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Elite Sensors Ltd 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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Plant and machinery - 10% Straight line
Fixtures and fittings - 20% straight line
Computer equipment - 33% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ELITE SENSORS LTD (REGISTERED NUMBER: 12311132)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 75,741
Additions 37,768
At 31 March 2025 113,509
DEPRECIATION
At 1 April 2024 35,852
Charge for year 13,770
At 31 March 2025 49,622
NET BOOK VALUE
At 31 March 2025 63,887
At 31 March 2024 39,889

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 367,132 125,655
Other debtors 26,316 39,514
393,448 165,169

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 124,893 109,199
Taxation and social security 101,481 52,195
Other creditors 10,979 51,567
237,353 212,961

ELITE SENSORS LTD (REGISTERED NUMBER: 12311132)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 26,687 26,687
Between one and five years 106,750 106,750
In more than five years 23,354 50,041
156,791 183,478

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 15,972 9,972

Deferred
tax
£   
Balance at 1 April 2024 9,972
Provided during year 6,000
Balance at 31 March 2025 15,972

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ELITE SENSORS LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elite Sensors Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Elite Sensors Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elite Sensors Ltd and state those matters that we have agreed to state to the Board of Directors of Elite Sensors Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Elite Sensors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elite Sensors Ltd. You consider that Elite Sensors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Elite Sensors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wettone Matthews Limited
Chartered Certified Accountants
Market House
21 Lenten Street
Alton
GU34 1HG


16 July 2025