ELJATOH ACCOUNTANTS LTD

Company Registration Number:
09128951 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

ELJATOH ACCOUNTANTS LTD

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

ELJATOH ACCOUNTANTS LTD

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 2,100 4,728
Total fixed assets: 2,100 4,728
Current assets
Debtors: 4 150 355
Cash at bank and in hand: 2,924 5,031
Total current assets: 3,074 5,386
Creditors: amounts falling due within one year: 5 (199) (731)
Net current assets (liabilities): 2,875 4,655
Total assets less current liabilities: 4,975 9,383
Creditors: amounts falling due after more than one year: 6 (4,522) (8,298)
Total net assets (liabilities): 453 1,085
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 353 985
Shareholders funds: 453 1,085

The notes form part of these financial statements

ELJATOH ACCOUNTANTS LTD

Balance sheet statements

For the year ending 31 July 2025 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 10 October 2025
and signed on behalf of the board by:

Name: Elijah Chukwu
Status: Director

The notes form part of these financial statements

ELJATOH ACCOUNTANTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

Other accounting policies

Eljatoh Accountants LTD hereinafter referred to as the company is registered with companies house with registration no 09128951 with Elijah Chukwu as the sole director. The company provide accounting services to its clients through the director and other freelance staff. The financial statement has been prepared under the historical cost convention and in accordance with the financial Reporting Standard for Smaller Entities (effective January 2016)

ELJATOH ACCOUNTANTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

This is the wages paid to admin support to a freelance staff during the period under reporting.

ELJATOH ACCOUNTANTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 7,875
At 31 July 2025 7,875
Depreciation
At 01 August 2024 3,147
Charge for year 1,631
Other adjustments 997
At 31 July 2025 5,775
Net book value
At 31 July 2025 2,100
At 31 July 2024 4,728

his is the figure shown during the period. Property, plant and equipment (PPE) are the long term tangible assets that are shown on the balance sheet of the company. The company recognizes an asset as an item of PPE when the asset has a useful life for more than one year and it is used for production or supply of goods or services, for rental to others, or for administrative purposes. Property, plant and equipment include land, building, machinery, vehicles, office equipment and furniture, etc. The company records an item of property, plant and equipment initially at its cost in the accounting record. It includes all costs that necessary to bring the asset to the working condition that it can be used as intended. The cost of an item of PPE includes purchased price, import duties, and the costs to get assets to the location and condition ready to use such as transportation and installation cost, etc.

ELJATOH ACCOUNTANTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 150 355

This has already been deducted from the director wages. Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at the amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

ELJATOH ACCOUNTANTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due within one year note

This is the corporation tax and the self assessment tax for the director due at year end. The director has made provision to pay the tax. Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

ELJATOH ACCOUNTANTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

6. Creditors: amounts falling due after more than one year note

This is the bounce back loan taken out by the director during the covid19. the director is continuing to repay creditors.