Element UK Limited - Filleted accounts

Registered number

04318294

Element UK Limited

Filleted Accounts

31 March 2025

Element UK Limited
Registered number:		04318294
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,590			19,784

Current assets
Debtors	4	218,654			197,915
Cash at bank and in hand		35,476			19,193
		254,130			217,108

Creditors: amounts falling due within one year	5	(231,573)			(237,072)

Net current assets/(liabilities)			22,557			(19,964)

Total assets less current liabilities			35,147			(180)

Creditors: amounts falling due after more than one year	6		(33,864)			(32,091)

Provisions for liabilities			(839)			(1,035)


Net assets/(liabilities)			444			(33,306)

Capital and reserves
Called up share capital			2			2
Profit and loss account			442			(33,308)

Shareholder's funds			444			(33,306)

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.




A B Green
Director
Approved by the board on 19 December 2025

Element UK 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.

	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
	Vehicles	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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			58		58


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	25,667		62,029		87,696
	At 31 March 2025	25,667		62,029		87,696

	Depreciation
	At 1 April 2024	25,667		42,245		67,912
	Charge for the year	-		7,194		7,194
	At 31 March 2025	25,667		49,439		75,106

	Net book value
	At 31 March 2025	-		12,590		12,590
	At 31 March 2024	-		19,784		19,784


4	Debtors			2025		2024
£					£

	Trade debtors			34,100		45,484
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			147,692		146,954
	Other debtors			36,862		5,477
				218,654		197,915


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

	Bank loans and overdrafts			5,347		36,079
	Obligations under finance lease and hire purchase contracts			6,619		13,238
	Trade creditors			8,573		8,415
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			76,308		96,804
	Taxation and social security costs			95,307		40,497
	Other creditors			39,419		42,039
				231,573		237,072


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

	Bank loans			22,281		20,508
	Obligations under finance lease and hire purchase contracts			11,583		11,583
				33,864		32,091


7	Controlling party

	TSC Consultants Limited, a company formed in England & Wales, is the holding company. The company considers A B Green by virtue if his ownership of TSC Consultants Limited, to be the controlling party.


8	Other information

	Element UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 53/54 Mackley Industrial Estate
	Henfield Road
	Small Dole, Henfield
	East Sussex
	BN5 9XR