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REGISTERED NUMBER: 01954106















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Elmdeer Limited

Elmdeer Limited (Registered number: 01954106)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Elmdeer Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs T Arduini
Mr C Arduini





REGISTERED OFFICE: Brook House
11 Willow Lane
Stony Stratford
Milton Keynes
MK11 1FG





REGISTERED NUMBER: 01954106





ACCOUNTANTS: Bedford Accountants Limited
Bedford Heights
Brickhill Drive
Bedford
Bedfordshire
MK41 7PH

Elmdeer Limited (Registered number: 01954106)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £   
CURRENT ASSETS
Debtors 4 - 47,607
Cash at bank - 268,079
- 315,686
CREDITORS
Amounts falling due within one year 5 - 17,188
NET CURRENT ASSETS - 298,498
TOTAL ASSETS LESS CURRENT
LIABILITIES

-

298,498

CREDITORS
Amounts falling due after more than
one year

6

-

12,465
NET ASSETS - 286,033

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (2 ) 286,031
SHAREHOLDERS' FUNDS - 286,033

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.

Elmdeer Limited (Registered number: 01954106)

Statement of Financial Position - 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 22 July 2025 and were signed on its behalf by:




Mrs T Arduini - Director



Mr C Arduini - Director


Elmdeer Limited (Registered number: 01954106)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Elmdeer Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Directors' current accounts - 47,607

Elmdeer Limited (Registered number: 01954106)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts - 9,952
Trade creditors - 2,661
Other creditors - 4,575
- 17,188

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years - 9,952
Bank loans - 2-5 years - 2,513
- 12,465

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the director’s loan account was overdrawn. The balance represents amounts withdrawn by the director which are repayable to the company.

The company ceased trading on 31 March 2025 and a Members’ Voluntary Liquidation (MVL) commenced . in August 2025.As part of the liquidation process, the director’s loan account was settled through a distribution in specie, whereby the overdrawn balance was treated as a final distribution to the directors, who are also shareholders.

In accordance with FRS 102 Section 2 (Concepts and Pervasive Principles) and Section 21 (Provisions and Contingencies), the amount has been recognised as a reduction in net assets distributed to shareholders, rather than as a receivable. No provision for repayment is required.

8. ULTIMATE CONTROLLING PARTY

The company was controlled by Mr C and Mrs T Arduini by virtue of their 100% shareholding.