Company registration number 10643873 (England and Wales)
ELASKO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ELASKO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ELASKO LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,338
1,955
Current assets
Cash at bank and in hand
4,022
13,909
Creditors: amounts falling due within one year
4
(63,488)
(76,069)
Net current liabilities
(59,466)
(62,160)
Total assets less current liabilities
(58,128)
(60,205)
Creditors: amounts falling due after more than one year
5
(1,333)
(5,333)
Net liabilities
(59,461)
(65,538)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(59,561)
(65,638)
Total equity
(59,461)
(65,538)

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 October 2025
Miss S G Laskowski
Director
Company registration number 10643873 (England and Wales)
ELASKO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Elasko Limited is a private company limited by shares incorporated in England and Wales. The registered office is 88 Hill Village Road, Sutton Coldfield, West Midlands, England, B75 5BE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts are prepared on the going concern basis on the assumption that the company's creditors, in particular its director, continue to provide financial support to the company.

1.3
Turnover

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

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost
Computers
33% on cost
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ELASKO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
15,706
Additions
1,108
At 31 March 2025
16,814
Depreciation and impairment
At 1 April 2024
13,751
Depreciation charged in the year
1,725
At 31 March 2025
15,476
Carrying amount
At 31 March 2025
1,338
At 31 March 2024
1,955
ELASKO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,000
4,000
Taxation and social security
(427)
240
Other creditors
59,915
71,829
63,488
76,069
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,333
5,333
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2025-03-31 2024-04-01 false false false 13 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Miss S G Laskowski 10643873 2024-04-01 2025-03-31 10643873 2025-03-31 10643873 2024-03-31 10643873 core:OtherPropertyPlantEquipment 2025-03-31 10643873 core:OtherPropertyPlantEquipment 2024-03-31 10643873 core:ShareCapital 2025-03-31 10643873 core:ShareCapital 2024-03-31 10643873 core:RetainedEarningsAccumulatedLosses 2025-03-31 10643873 core:RetainedEarningsAccumulatedLosses 2024-03-31 10643873 core:ShareCapitalOrdinaryShareClass1 2025-03-31 10643873 core:ShareCapitalOrdinaryShareClass1 2024-03-31 10643873 bus:Director1 2024-04-01 2025-03-31 10643873 core:PlantMachinery 2024-04-01 2025-03-31 10643873 core:ComputerEquipment 2024-04-01 2025-03-31 10643873 2023-04-01 2024-03-31 10643873 core:OtherPropertyPlantEquipment 2024-03-31 10643873 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 10643873 core:CurrentFinancialInstruments 2025-03-31 10643873 core:CurrentFinancialInstruments 2024-03-31 10643873 core:Non-currentFinancialInstruments 2025-03-31 10643873 core:Non-currentFinancialInstruments 2024-03-31 10643873 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 10643873 bus:OrdinaryShareClass1 2025-03-31 10643873 bus:OrdinaryShareClass1 2024-03-31 10643873 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10643873 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10643873 bus:FRS102 2024-04-01 2025-03-31 10643873 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10643873 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP