ELBIRONI TRADING LIMITED - Filleted accounts

Registered number

06419987

ELBIRONI TRADING LIMITED

Filleted Accounts

31 March 2025

ELBIRONI TRADING LIMITED
Registered number:		06419987
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		68,000			68,000
Tangible assets	4		237,467			240,083
			305,467			308,083

Current assets
Stocks		38,548			39,781
Cash at bank and in hand		47,480			52,775
		86,028			92,556

Creditors: amounts falling due within one year	5	(241,360)			(246,420)

Net current liabilities			(155,332)			(153,864)

Total assets less current liabilities			150,135			154,219

Creditors: amounts falling due after more than one year	6		(49,227)			(60,277)

Net assets			100,908			93,942

Capital and reserves
Called up share capital			1			1
Share premium			-			-
Revaluation reserve			-			-
Profit and loss account			100,907			93,941

Shareholder's funds			100,908			93,942

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kazim Yigitoglu
Director
Approved by the board on 10 December 2025

ELBIRONI TRADING LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	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.










	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							68,000
	Additions							-
	Disposals							-
	At 31 March 2025							68,000

	Amortisation
	At 1 April 2024							-
	Provided during the year							-
	On disposals							-
	At 31 March 2025							-

	Net book value
	At 31 March 2025							68,000
	At 31 March 2024							68,000









4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	227,000		35,088		8,750		270,838
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 March 2025	227,000		35,088		8,750		270,838

	Depreciation
	At 1 April 2024	-		25,773		4,982		30,755
	Charge for the year	-		1,863		753		2,616
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 March 2025	-		27,636		5,735		33,371

	Net book value
	At 31 March 2025	227,000		7,452		3,015		237,467
	At 31 March 2024	227,000		9,315		3,768		240,083


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					4,521		7,913
	Taxation and social security costs					12,572		12,966
	Director's accounts					224,267		225,541
						241,360		246,420

6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					49,227		60,277
						49,227		60,277

7	Controlling party
	Kazim Yigitoglu

8	Other information

	ELBIRONI TRADING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	294 Durants Road
	Enfield
	Middlesex
	England
	EN3 7AZ