Company registration number 12403721 (England and Wales)
ELEANOR K LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ELEANOR K LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ELEANOR K LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,435
11,582
Current assets
Cash at bank and in hand
340
141
Creditors: amounts falling due within one year
4
(19,017)
(19,412)
Net current liabilities
(18,677)
(19,271)
Net liabilities
(12,242)
(7,689)
Capital and reserves
Called up share capital
1,428
1,428
Share premium account
79,572
79,572
Profit and loss reserves
(93,242)
(88,689)
Total equity
(12,242)
(7,689)

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 member has 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 22 October 2025
Mrs E S K Fletcher
Director
Company registration number 12403721 (England and Wales)
ELEANOR K LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
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
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
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% straight line

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 profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ELEANOR K LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Company information

Eleanor K Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Capital House, 272 Manchester Road, Droylsden, Manchester, M43 6PW.

2
Employees

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

2025
2024
Number
Number
Total
1
1
ELEANOR K LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
25,737
Depreciation and impairment
At 1 April 2024
14,155
Depreciation charged in the year
5,147
At 31 March 2025
19,302
Carrying amount
At 31 March 2025
6,435
At 31 March 2024
11,582
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
19,017
19,412
2025-03-31 2024-04-01 false false false 23 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs E S K Fletcher Mrs E S K Fletcher 12403721 2024-04-01 2025-03-31 12403721 2025-03-31 12403721 2024-03-31 12403721 core:OtherPropertyPlantEquipment 2025-03-31 12403721 core:OtherPropertyPlantEquipment 2024-03-31 12403721 core:ShareCapital 2025-03-31 12403721 core:ShareCapital 2024-03-31 12403721 core:SharePremium 2025-03-31 12403721 core:SharePremium 2024-03-31 12403721 core:RetainedEarningsAccumulatedLosses 2025-03-31 12403721 core:RetainedEarningsAccumulatedLosses 2024-03-31 12403721 bus:CompanySecretaryDirector1 2024-04-01 2025-03-31 12403721 core:PlantMachinery 2024-04-01 2025-03-31 12403721 2023-04-01 2024-03-31 12403721 core:OtherPropertyPlantEquipment 2024-03-31 12403721 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 12403721 core:CurrentFinancialInstruments 2025-03-31 12403721 core:CurrentFinancialInstruments 2024-03-31 12403721 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12403721 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12403721 bus:FRS102 2024-04-01 2025-03-31 12403721 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12403721 bus:Director1 2024-04-01 2025-03-31 12403721 bus:CompanySecretary1 2024-04-01 2025-03-31 12403721 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP