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REGISTERED NUMBER: 00695797 (England and Wales)















AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ELENORA STREET HOLDINGS LIMITED

ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Statement of Financial Position 1

Notes to the Financial Statements 2 to 6


ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 503 503
503 503

CURRENT ASSETS
Debtors 6 1,199,206 922,199
Cash at bank 83,509 58,883
1,282,715 981,082
CREDITORS
Amounts falling due within one year 7 (903,630 ) (563,674 )
NET CURRENT ASSETS 379,085 417,408
TOTAL ASSETS LESS CURRENT
LIABILITIES

379,588

417,911

CAPITAL AND RESERVES
Called up share capital 865,000 865,000
Non-distributable reserve 99,000 99,000
Retained earnings (584,412 ) (546,089 )
379,588 417,911

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 4 July 2025 and were signed on its behalf by:





M K Fletcher - Director


ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. GENERAL INFORMATION

Elenora Street Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00695797

Registered office: Elenora Street
Stoke on Trent
Staffordshire
ST4 1QG

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


The principal activity of the company is that of a holding company.

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.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
The financial statements contain information about Elenora Street Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

There are no judgements used in preparing the financial statements.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as described below.

There are no key estimates used in preparing the financial statements.

ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

TANGIBLE FIXED ASSETS
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

FINANCIAL INSTRUMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.


ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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 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.

GOING CONCERN
The accounts have been prepared on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023
and 30 September 2024 114,077
DEPRECIATION
At 1 October 2023
and 30 September 2024 114,077
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 503
NET BOOK VALUE
At 30 September 2024 503
At 30 September 2023 503

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Amounts owed by group undertakings 462,983 238,409
Other debtors 725 725
Directors' loan accounts 731,773 679,340
Prepayments 3,725 3,725
1,199,206 922,199

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 420 -
Amounts owed to group undertakings 891,208 551,672
Accruals and deferred income 12,002 12,002
903,630 563,674

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

The group bank loan and overdraft facility is secured by the following charges:

(i) Debenture on the bank's standard form dated 21 August 1991 in respect of each of the group
companies.

(ii) Legal charge over land on north side of Elenora Street, Stoke on Trent and 33 Elenora Street,
Stoke on Trent.

(iii) Legal charge over premises known as Unit 1 Carlton House, Copeland Street, Stoke on Trent.

(iv) A cross guarantee exists between the group of companies.

ELENORA STREET HOLDINGS LIMITED (REGISTERED NUMBER: 00695797)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Helen Tidyman (Senior Statutory Auditor)
for and on behalf of Sumer Auditco Limited

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
M K Fletcher
Balance outstanding at start of year 530,274 239,100
Amounts advanced 572,489 530,274
Amounts repaid (530,274 ) (239,100 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 572,489 530,274

M P Fletcher
Balance outstanding at start of year 149,066 204,158
Amounts advanced 159,284 155,528
Amounts repaid (149,066 ) (210,620 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 159,284 149,066

The director's loans were interest free and unsecured with no fixed repayment term.

By virtue of the loan account a liability to taxation exists under Section 455 of CTA 2010 in the sum of £246,974 which will be repaid or discharged when the loan account is repaid. The loans have been repaid within 9 months of the year end and so no provision for taxation has been made.

10. EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.

11. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Fletcher Bickerton Holdings Limited, a company incorporated in England and Wales. The registered office of the company is Elenora Street, Stoke-On-Trent, Staffordshire, ST4 1QG.