IRIS Accounts Production v25.2.0.378 SC181120 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC181120 2024-03-31 SC181120 2025-03-31 SC181120 2024-04-01 2025-03-31 SC181120 2023-03-31 SC181120 2023-04-01 2024-03-31 SC181120 2024-03-31 SC181120 ns15:Scotland 2024-04-01 2025-03-31 SC181120 ns14:PoundSterling 2024-04-01 2025-03-31 SC181120 ns10:Director1 2024-04-01 2025-03-31 SC181120 ns10:Director2 2024-04-01 2025-03-31 SC181120 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC181120 ns10:SmallEntities 2024-04-01 2025-03-31 SC181120 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC181120 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC181120 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC181120 ns10:FullAccounts 2024-04-01 2025-03-31 SC181120 1 2024-04-01 2025-03-31 SC181120 ns10:CompanySecretary1 2024-04-01 2025-03-31 SC181120 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC181120 ns5:CurrentFinancialInstruments 2025-03-31 SC181120 ns5:CurrentFinancialInstruments 2024-03-31 SC181120 ns5:ShareCapital 2025-03-31 SC181120 ns5:ShareCapital 2024-03-31 SC181120 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 SC181120 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 SC181120 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC181120 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC181120 ns5:NetGoodwill 2024-04-01 2025-03-31 SC181120 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC181120 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC181120 ns5:NetGoodwill 2024-03-31 SC181120 ns5:NetGoodwill 2025-03-31 SC181120 ns5:NetGoodwill 2024-03-31 SC181120 ns5:FurnitureFittings 2024-03-31 SC181120 ns5:FurnitureFittings 2025-03-31 SC181120 ns5:FurnitureFittings 2024-03-31 SC181120 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC181120 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC181120 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31

REGISTERED NUMBER: SC181120 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| ELMHURST LIMITED |

| ELMHURST LIMITED (REGISTERED NUMBER: SC181120) |

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 |

| ELMHURST LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | F H R Milligan

| R M Grant

| SECRETARY: | F H R Milligan

| REGISTERED OFFICE: | Stanley House

| 69/71 Hamilton Road

| Motherwell

| ML13DG

| REGISTERED NUMBER: | SC181120 (Scotland)

| ACCOUNTANTS: | McDaid & Partners

| Chartered Accountants

| Stanley House

| 69/71 Hamilton Road

| Motherwell

| ML1 3DG

| ELMHURST LIMITED (REGISTERED NUMBER: SC181120) |

BALANCE SHEET

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | - |  |

Investment property | 6 | 269,800 |  | 269,800 |  |

269,800 |  | 269,800 |  |

CURRENT ASSETS

Debtors | 7 | 2,256 |  | 466 |  |

Cash at bank | 6,587 |  | 1,265 |  |

8,843 |  | 1,731 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,070 |  | 4,587 |  |

NET CURRENT ASSETS/(LIABILITIES) | 5,773 |  | (2,856 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 275,573 |  | 266,944 |  |

PROVISIONS FOR LIABILITIES | 29,638 |  | 29,638 |  |

NET ASSETS | 245,935 |  | 237,306 |  |

CAPITAL AND RESERVES

Called up share capital | 70,000 |  | 70,000 |  |

Fair value reserve | 10 | 155,988 |  | 155,988 |  |

Retained earnings | 19,947 |  | 11,318 |  |

SHAREHOLDERS' FUNDS | 245,935 |  | 237,306 |  |

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.

| ELMHURST LIMITED (REGISTERED NUMBER: SC181120) |

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 27 August 2025 and were signed on its behalf by:

F H R Milligan - Director

R M Grant - Director

| ELMHURST LIMITED (REGISTERED NUMBER: SC181120) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Elmhurst Limited is a private company, limited by shares , registered in Scotland. 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 1998, was amortised evenly over its estimated useful life on ten years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures & fittings | - | 20% on cost

| 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.

| Turnover

| Turnover is stated net of VAT and trade discounts. Turnover from the sale of services is recognised when the customer receives an invoice. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the services provided at that date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 10,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| ELMHURST LIMITED (REGISTERED NUMBER: SC181120) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| & fittings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 25,000 |  |

| DEPRECIATION

| At 1 April 2024

| and 31 March 2025 | 25,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 269,800 |  |

| NET BOOK VALUE

| At 31 March 2025 | 269,800 |  |

| At 31 March 2024 | 269,800 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 2,256 |  | 466 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | 2,024 |  | 368 |  |

| Other creditors | 1,046 |  | 4,219 |  |

3,070 |  | 4,587 |  |

9. | SECURED DEBTS

| Clydesdale bank hold a standard security over the property 61 High Road, Motherwell, G31 1DJ.

| Cadzow Street Limited hold a charge over the property which contains a negative pledge.

| MH Option Limited hold a charge over the property 61 High Road, Motherwell, G31 1DJ.

| ELMHURST LIMITED (REGISTERED NUMBER: SC181120) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | 155,988 |  |