ELEMENTS DIGITAL LTD

Company Registration Number:
13707785 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

ELEMENTS DIGITAL LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

ELEMENTS DIGITAL LTD

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 8,790 11,502
Total fixed assets: 8,790 11,502
Current assets
Debtors:   5,476 2,185
Cash at bank and in hand: 1,865 664
Total current assets: 7,341 2,849
Creditors: amounts falling due within one year:   (121,127) (297,591)
Net current assets (liabilities): (113,786) (294,742)
Total assets less current liabilities: (104,996) (283,240)
Creditors: amounts falling due after more than one year:   (1,140,323) (749,002)
Total net assets (liabilities): (1,245,319) (1,032,242)
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: (1,246,319) (1,033,242)
Shareholders funds: (1,245,319) (1,032,242)

The notes form part of these financial statements

ELEMENTS DIGITAL LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

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 & loss account.

This report was approved by the board of directors on 25 September 2025
and signed on behalf of the board by:

Name: A Grebnev
Status: Director

The notes form part of these financial statements

ELEMENTS DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ELEMENTS DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 1 4

ELEMENTS DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 18,301
Additions 2,413
At 31 December 2024 20,714
Depreciation
At 01 January 2024 6,799
Charge for year 5,125
At 31 December 2024 11,924
Net book value
At 31 December 2024 8,790
At 31 December 2023 11,502

ELEMENTS DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Related party transactions

Name of the related party:
Relationship:
Parent company
Description of the Transaction: The Loan shall bear interest at a rate equivalent to the safe harbor rate set by the Swiss Federal Tax Administration.
£
Balance at 01 January 2024 902,880
Balance at 31 December 2024 701,070
Name of the related party:
Relationship:
Director and Ultimate Benefical Owner
Description of the Transaction: The loan does not bear interest
£
Balance at 01 January 2024 27,854
Balance at 31 December 2024 47,932