Registered number
13725403
Elements Property (London) Ltd
Filleted Accounts
31 March 2025
Elements Property (London) Ltd
Registered number: 13725403
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 4,438 6,657
Investments 4 447,500 447,500
451,938 454,157
Current assets
Cash at bank and in hand 1,373 2,023
Creditors: amounts falling due within one year 5 (7,069) (5,694)
Net current liabilities (5,696) (3,671)
Total assets less current liabilities 446,242 450,486
Creditors: amounts falling due after more than one year 6 (479,999) (469,999)
Net liabilities (33,757) (19,513)
Capital and reserves
Called up share capital 2 2
Profit and loss account (33,759) (19,515)
Shareholders' funds (33,757) (19,513)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Clare Occomore
Director
Approved by the board on 8 December 2025
Elements Property (London) Ltd
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 in respect of rental income
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:
Plant and machinery over 5 years
Investments
Investments relate to a residential property held for rental
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 11,095
At 31 March 2025 11,095
Depreciation
At 1 April 2024 4,438
Charge for the year 2,219
At 31 March 2025 6,657
Net book value
At 31 March 2025 4,438
At 31 March 2024 6,657
4 Investments
Other
investments
£
Cost
At 1 April 2024 447,500
At 31 March 2025 447,500
5 Creditors: amounts falling due within one year 2025 2024
£ £
Other creditors 7,069 5,694
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts - -
Trade creditors 314,999 314,999
Amounts owed to group undertakings and undertakings in which the company has a participating interest 165,000 155,000
479,999 469,999
7 Other information
Elements Property (London) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
39 Rowtown
Addlestone
Surrey
KT15 1EJ
8 Going Concern
The accounts are prepared on a going concern basis as the balance of £155,000 owed in note
6 will only be repaid when cash flow allows
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