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REGISTERED NUMBER: 12411130 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Elemental Consulting Group Limited

Elemental Consulting Group Limited (Registered number: 12411130)






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


Elemental Consulting Group Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: R Hipkiss





REGISTERED OFFICE: C12 Generator Hall
Electric Wharf
Coventry
West Midlands
CV1 4JL





REGISTERED NUMBER: 12411130 (England and Wales)





ACCOUNTANTS: Leigh Christou Ltd
Chartered Certified Accountants
Leofric House
Binley Road
Coventry
CV3 1JN

Elemental Consulting Group Limited (Registered number: 12411130)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 24,895 25,420
Tangible assets 5 83,018 66,784
107,913 92,204

CURRENT ASSETS
Debtors 6 167,556 217,659
Cash at bank 538,958 389,736
706,514 607,395
CREDITORS
Amounts falling due within one year 7 133,620 146,537
NET CURRENT ASSETS 572,894 460,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

680,807

553,062

CREDITORS
Amounts falling due after more than one
year

8

(8,792

)

(18,989

)

PROVISIONS FOR LIABILITIES (22,146 ) (14,836 )
NET ASSETS 649,869 519,237

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 649,769 519,137
649,869 519,237

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 director acknowledges his 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.

Elemental Consulting Group Limited (Registered number: 12411130)

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 director and authorised for issue on 28 July 2025 and were signed by:





R Hipkiss - Director


Elemental Consulting Group Limited (Registered number: 12411130)

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

1. STATUTORY INFORMATION

Elemental Consulting Group 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

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.

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.

Elemental Consulting Group Limited (Registered number: 12411130)

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. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024 30,863
Additions 10,000
At 31 March 2025 40,863
AMORTISATION
At 1 April 2024 5,443
Charge for year 10,525
At 31 March 2025 15,968
NET BOOK VALUE
At 31 March 2025 24,895
At 31 March 2024 25,420

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 7,438 14,545 12,795
Additions - 1,563 4,598
At 31 March 2025 7,438 16,108 17,393
DEPRECIATION
At 1 April 2024 - 4,357 3,866
Charge for year - 1,671 1,765
At 31 March 2025 - 6,028 5,631
NET BOOK VALUE
At 31 March 2025 7,438 10,080 11,762
At 31 March 2024 7,438 10,188 8,929

Elemental Consulting Group Limited (Registered number: 12411130)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 58,265 26,546 119,589
Additions 23,098 6,320 35,579
At 31 March 2025 81,363 32,866 155,168
DEPRECIATION
At 1 April 2024 27,198 17,384 52,805
Charge for year 10,624 5,285 19,345
At 31 March 2025 37,822 22,669 72,150
NET BOOK VALUE
At 31 March 2025 43,541 10,197 83,018
At 31 March 2024 31,067 9,162 66,784

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 122,032 125,968
Other debtors 45,524 91,691
167,556 217,659

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,311 10,059
Trade creditors 3,439 1,529
Taxation and social security 111,900 128,853
Other creditors 7,970 6,096
133,620 146,537

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 8,792 18,989

Elemental Consulting Group Limited (Registered number: 12411130)

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

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
R Hipkiss
Balance outstanding at start of year (1,005 ) 515
Amounts advanced 46,938 533
Amounts repaid (46,905 ) (2,053 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (972 ) (1,005 )

The above amount owed to the director by the company is interest free, and has no set terms of repayment.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Hipkiss.