REGISTERED NUMBER: 13776171 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Elephant Roastery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E L Mitchell

REGISTERED OFFICE:

35 Raby Road

Neston

Cheshire

CH64 9UY

REGISTERED NUMBER:

13776171 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Property, plant and equipment

4

9,794

13,059

CURRENT ASSETS

Inventories

20,000

13,000

Debtors

5

8,012

5,000

Cash at bank and in hand

15,793

1,469

43,805

19,469

CREDITORS

Amounts falling due within one year

6

37,253

21,612

NET CURRENT ASSETS/(LIABILITIES)

6,552

(2,143

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,346

10,916

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

16,343

10,913

SHAREHOLDERS' FUNDS

16,346

10,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 26 September 2025 and were signed by:

Mrs E L Mitchell - Director

1.	STATUTORY INFORMATION

Elephant Roastery 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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 January 2024

and 31 December 2024

22,900

DEPRECIATION

At 1 January 2024

9,841

Charge for year

3,265

At 31 December 2024

13,106

NET BOOK VALUE

At 31 December 2024

9,794

At 31 December 2023

13,059

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,109

-

Amounts owed by associates

6,903

5,000

8,012

5,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

1,148

-

Amounts owed to associates

21,634

21,612

Taxation and social security

9

-

Other creditors

14,462

-

37,253

21,612