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REGISTERED NUMBER: 12948493 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 March 2025

for

Elbeth Ltd

Elbeth Ltd (Registered number: 12948493)






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


Elbeth Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr A Fox
Mrs S D Fox





REGISTERED OFFICE: Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY





REGISTERED NUMBER: 12948493 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

Elbeth Ltd (Registered number: 12948493)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 162 216
Investment property 5 1,010,000 1,010,000
1,010,162 1,010,216

CURRENT ASSETS
Debtors 6 2,295 -
Cash at bank 51,133 41,972
53,428 41,972
CREDITORS
Amounts falling due within one year 7 53,326 41,978
NET CURRENT ASSETS/(LIABILITIES) 102 (6 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,010,264 1,010,210

PROVISIONS FOR LIABILITIES 31 41
NET ASSETS 1,010,233 1,010,169

CAPITAL AND RESERVES
Called up share capital 8 280,556 280,556
Share premium 9 729,544 729,544
Retained earnings 9 133 69
SHAREHOLDERS' FUNDS 1,010,233 1,010,169

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.

Elbeth Ltd (Registered number: 12948493)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2025 and were signed on its behalf by:





Mr A Fox - Director


Elbeth Ltd (Registered number: 12948493)

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

1. STATUTORY INFORMATION

Elbeth Ltd 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.

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.

Turnover consists of rents receivable. Revenue is recognised evenly over the rental period.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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.

3. EMPLOYEES AND DIRECTORS

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

Elbeth Ltd (Registered number: 12948493)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024
and 31 March 2025 480
DEPRECIATION
At 1 April 2024 264
Charge for year 54
At 31 March 2025 318
NET BOOK VALUE
At 31 March 2025 162
At 31 March 2024 216

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 1,010,000
NET BOOK VALUE
At 31 March 2025 1,010,000
At 31 March 2024 1,010,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 2,295 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 1 15
Tax 7,062 5,829
Other creditors 2,295 -
Directors' current accounts 42,804 35,024
Accrued expenses 1,164 1,110
53,326 41,978

Elbeth Ltd (Registered number: 12948493)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
50,000 Ordinary A £1 50,000 50,000
50,000 Ordinary B £1 50,000 50,000
180,556 Ordinary C £1 180,556 180,556
280,556 280,556

9. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 April 2024 69 729,544 729,613
Profit for the year 30,064 30,064
Dividends (30,000 ) (30,000 )
At 31 March 2025 133 729,544 729,677