Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05682136 2024-04-01 2025-03-31 05682136 2023-04-01 2024-03-31 05682136 2025-03-31 05682136 2024-03-31 05682136 2023-04-01 05682136 c:Director1 2024-04-01 2025-03-31 05682136 d:CurrentFinancialInstruments 2025-03-31 05682136 d:CurrentFinancialInstruments 2024-03-31 05682136 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05682136 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05682136 d:ShareCapital 2025-03-31 05682136 d:ShareCapital 2024-03-31 05682136 d:ShareCapital 2023-04-01 05682136 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 05682136 d:RetainedEarningsAccumulatedLosses 2025-03-31 05682136 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05682136 d:RetainedEarningsAccumulatedLosses 2024-03-31 05682136 d:RetainedEarningsAccumulatedLosses 2023-04-01 05682136 c:OrdinaryShareClass1 2024-04-01 2025-03-31 05682136 c:OrdinaryShareClass1 2025-03-31 05682136 c:OrdinaryShareClass1 2024-03-31 05682136 c:FRS102 2024-04-01 2025-03-31 05682136 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05682136 c:AbridgedAccounts 2024-04-01 2025-03-31 05682136 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05682136 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05682136










Elarda Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 March 2025

 
Elarda Ltd
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Elarda Ltd for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elarda Ltd for the year ended 31 March 2025 which comprise the Balance sheet, the Statement of changes in equity 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 Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Elarda Ltd in accordance with the terms of our engagement letter dated 18 November 2021Our work has been undertaken solely to prepare for your approval the financial statements of Elarda Ltd and state those matters that we have agreed to state to the director of Elarda Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elarda Ltd and its director for our work or for this report. 

It is your duty to ensure that Elarda 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 loss of Elarda Ltd. You consider that Elarda Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Elarda 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.

  



Kreston Reeves LLP
Chartered Accountants
2nd Floor
168 Shoreditch High Street
London
E1 6RA
9 June 2025
Page 1

 
Elarda Ltd
Registered number: 05682136

Balance sheet
As at 31 March 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
14
76,249

Cash at bank and in hand
 5 
21,874
1,400

  
21,888
77,649

Creditors: amounts falling due within one year
 6 
(2,000)
(1,670)

Net current assets
  
 
 
19,888
 
 
75,979

Total assets less current liabilities
  
19,888
75,979

  

Net assets
  
19,888
75,979


Capital and reserves
  

Called up share capital 
 7 
5
5

Profit and loss account
  
19,883
75,974

  
19,888
75,979


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 June 2025.


Mrs A R Prideaux
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
Elarda Ltd
 

Statement of changes in equity
For the Year Ended 31 March 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
5
76,313
76,318



Loss for the year
-
(339)
(339)



At 1 April 2024
5
75,974
75,979


Comprehensive income for the year

Loss for the year
-
(1,091)
(1,091)

Dividends: Equity capital
-
(55,000)
(55,000)


At 31 March 2025
5
19,883
19,888


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
Elarda Ltd
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

1.


General information

The company is registered as a private company limited by shares, incorporated and domiciled in England & Wales. The company's registered office is at Second Floor, 168 Shoreditch High Street, London, E1 6RA.
The company's principal activity during the year was that of maintaining Ellerton Road, London, SW20 0EW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

  
2.5

Creditors

Short term creditors are measured at the transaction price.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
Elarda Ltd
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Debtors

2025
2024
£
£


Other debtors
14
76,249

14
76,249



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
21,874
1,400



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
2,000
1,670



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



5 (2024 - 5) Ordinary shares of £1 each
5
5



8.


Controlling party

The company is considered to be controlled by Mrs A R Prideaux, as the sole director.


Page 5