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REGISTERED NUMBER: 12626560 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ELOKA LIMITED

ELOKA LIMITED (REGISTERED NUMBER: 12626560)






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


ELOKA LIMITED

COMPANY INFORMATION
for the Year Ended 31 MARCH 2025







DIRECTORS: M D Patel
Mrs H M Patel





REGISTERED OFFICE: 11 Castle Hill
Maidenhead
Berkshire
SL6 4AA





REGISTERED NUMBER: 12626560 (England and Wales)





ACCOUNTANTS: Knight & Company Ltd
11 Castle Hill
Maidenhead
Berkshire
SL6 4AA

ELOKA LIMITED (REGISTERED NUMBER: 12626560)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,321 -
Investments 5 63 5,168
1,384 5,168

CURRENT ASSETS
Stocks 21,285 21,285
Debtors 6 252 240
Cash at bank and in hand 8,999 5,143
30,536 26,668
CREDITORS
Amounts falling due within one year 7 14,310 15,747
NET CURRENT ASSETS 16,226 10,921
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,610

16,089

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,510 15,989
SHAREHOLDERS' FUNDS 17,610 16,089

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.

ELOKA LIMITED (REGISTERED NUMBER: 12626560)

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 Statement of Income and Retained Earnings 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:




M D Patel - Director



Mrs H M Patel - Director


ELOKA LIMITED (REGISTERED NUMBER: 12626560)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2025

1. STATUTORY INFORMATION

ELOKA 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - Straight line over 3 years

Tangible fixed assets are stated at cost less accumulated depreciation and any recognised impairment loss.

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

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Net realisable value is based on selling price less anticipated costs to completion plus selling costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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 NIL (2024 - 5 ).

ELOKA LIMITED (REGISTERED NUMBER: 12626560)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 967
Additions 1,948
At 31 March 2025 2,915
DEPRECIATION
At 1 April 2024 967
Charge for year 627
At 31 March 2025 1,594
NET BOOK VALUE
At 31 March 2025 1,321

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024 5,168
Additions 924
Disposals (6,029 )
At 31 March 2025 63
NET BOOK VALUE
At 31 March 2025 63
At 31 March 2024 5,168

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 252 240

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 6,210 6,327
Taxation and social security 4,018 2,242
Other creditors 4,082 7,178
14,310 15,747

8. RELATED PARTY DISCLOSURES

Included in other creditors is a balance of £2,299 (2023 - £6,023) owed to the directors by the company.