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Company registration number: 11761175
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| ELDERHEATH LIMITED
ELDERHEATH LIMITED |  |
COMPANY INFORMATION
Directors | D R Ivimy
| G R Ivimy
Registered number | 11761175
Registered office | Broom Lea Cottage
| Heath Lane
| Albury Heath
| Guildford
| Surrey
| GU5 9DD
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
ELDERHEATH LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
ELDERHEATH LIMITED REGISTERED NUMBER:11761175 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 4,753,285 |  | 6,604,035
|  |  | 4,753,285 |  | 6,604,035
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,295 |  | 9,486 |
Cash at bank and in hand |  | 85,354 |  | 116,485 |
|  | 89,649 |  | 125,971 |
Creditors: amounts falling due within one year | 6 | (779,918) |  | (746,085) |
Net current liabilities |  |  | (690,269) |  | (620,114)
Total assets less current liabilities |  |  | 4,063,016 |  | 5,983,921
Creditors: amounts falling due after more than one year | 7 |  | (584,876) |  | (2,413,409)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (25,841) |  | (120,824) |
|  |  | (25,841) |  | (120,824)
Net assets |  |  | 3,452,299 |  | 3,449,688
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Share premium account |  |  | 2,929,203 |  | 2,929,203
Profit and loss account |  |  | 522,096 |  | 519,485
|  |  | 3,452,299 |  | 3,449,688
Page 1
ELDERHEATH LIMITED REGISTERED NUMBER:11761175 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2025.
................................................ D R Ivimy
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ELDERHEATH LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Elderheath Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page. The company's functional and presentational currency is GBP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue consists of rent income and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
ELDERHEATH LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the Directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
ELDERHEATH LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Investment property
|  | Freehold investment properties
|  | £
| Valuation |
| At 1 April 2024 | 6,604,035
| Disposals | (1,850,750)
| At 31 March 2025 | 4,753,285
The 2025 valuations were made by a professional surveyor, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 85 | 3,184
| Other debtors | 300 | 1,240
| Prepayments and accrued income | 3,910 | 5,062
|  | 4,295 | 9,486
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 626 | 778
| Corporation tax | 95,634 | 31,820
| Other taxation and social security | 123 | 992
| Other creditors | 624,302 | 642,405
| Accruals and deferred income | 59,233 | 70,090
|  | 779,918 | 746,085
Page 5
ELDERHEATH LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 584,876 | 2,413,409
|  | 584,876 | 2,413,409
| Details of security provided: The bank loans held at the period end are secured by way of a charge on the investment properties included in fixed assets as at 31 March 2025.
Page 6