REGISTERED NUMBER: 11274787 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Elu & Aru Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

2,638

2,301

CURRENT ASSETS

Debtors

5

524,745

423,520

Cash at bank

113,578

72,813

638,323

496,333

CREDITORS

Amounts falling due within one year

6

62,854

61,914

NET CURRENT ASSETS

575,469

434,419

TOTAL ASSETS LESS CURRENT LIABILITIES

578,107

436,720

PROVISIONS FOR LIABILITIES

501

437

NET ASSETS

577,606

436,283

CAPITAL AND RESERVES

Called up share capital

7

101

101

Retained earnings

577,505

436,182

SHAREHOLDERS' FUNDS

577,606

436,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 3rd November 2025 and were signed by:

Dr S K Chhetri - Director

1.	COMPANY INFORMATION

Elu & Aru Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11274787

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

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 basis:

Fixtures and Fittings - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2024

8,062

Additions

1,732

Disposals

(3,707

)

At 31st March 2025

6,087

DEPRECIATION

At 1st April 2024

5,761

Charge for year

1,395

Eliminated on disposal

(3,707

)

At 31st March 2025

3,449

NET BOOK VALUE

At 31st March 2025

2,638

At 31st March 2024

2,301

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

5,645

4,420

Amounts falling due after more than one year:

Amounts owed by associates

519,100

419,100

Aggregate amounts

524,745

423,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

50,176

51,598

Directors' current accounts

9,650

7,242

Accrued expenses

3,028

3,074

62,854

61,914

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary B

£1

1

1

101

101

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

Dr S K Chhetri

Balance outstanding at start of year

(7,242

)

(5,987

)

Amounts advanced

7,242

7,987

Amounts repaid

(9,650

)

(9,242

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(9,650

)

(7,242

)

The loan is repayable on demand and no interest was charged during the year.

9.	RELATED PARTY DISCLOSURES

Included within debtors, is a loan to Sunrise Paragon Limited, a company under mutual control. The loan is interest free and repayable on demand.

10.

CONTROL