Elzmark Tech Limited


Director	Kar Kin Edwin Lee


Registered Address	231 Kenton Road
	Harrow
	HA3 0HD


Registered Number	15763166 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		928
			928
Current assets
Debtors	4	1,713
Cash at bank and on hand		64,465
		66,178
Creditors amounts falling due within one year	5	(56,779)
Net current assets (liabilities)			9,399
Total assets less current liabilities			10,327
Net assets			10,327
Capital and reserves
Called up share capital			200
Profit and loss account			10,127
Shareholders' funds			10,327

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 August 2025, and are signed on its behalf by:

Kar Kin Edwin Lee
Director
Registered Company No. 15763166

Elzmark Tech Limited

Notes to the Financial Statements
for the period ended 30 June 2025

1.	Accounting policies

	Statutory information
	Elzmark Tech Limited is a private company, limited by shares, registered in England and Wales, registration number 15763166, registration address 231 Kenton Road, Harrow, England, HA3 0HD.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,336	1,336
At 30 June 25	1,336	1,336
Depreciation and impairment
Charge for year	408	408
At 30 June 25	408	408
Net book value
At 30 June 25	928	928
At 04 June 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	780
	Other debtors	528
	Prepayments and accrued income	405
	Total	1,713

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	37,419
	Taxation and social security	19,360
	Total	56,779