Elmswell Heritage Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05188348

Elmswell Heritage Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

For the year ended

5 April 2025

Elmswell Heritage Limited

Company Limited by Guarantee

Financial Statements

Year ended 5 April 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Elmswell Heritage Limited

Company Limited by Guarantee

Statement of Financial Position

5 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		112,977	112,977

Current assets

Cash at bank and in hand	2,103		2,103
	-------		-------
Net current assets		2,103	2,103
		----------	----------
Total assets less current liabilities		115,080	115,080

Creditors: amounts falling due after more than one year	6	124,776	124,776
		----------	----------
Net liabilities		( 9,696)	( 9,696)
		----------	----------

Capital and reserves

Profit and loss account	( 9,696)	( 9,696)
	-------	-------
Members deficit	( 9,696)	( 9,696)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Elmswell Heritage Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

5 April 2025

These financial statements were approved by the board of directors and authorised for issue on 9 December 2025 , and are signed on behalf of the board by:

HS Fenton
Director

Company registration number: 05188348

Elmswell Heritage Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 5 April 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Springwell House, Elmswell, Driffield, East Yorkshire, YO25 3EL.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Going Concern The accounts have been prepared on the going concern basis as Elmswell Farms have expressed their willingness to continue to support the company by not requesting repayment of the loan. Tangible assets Leasehold Property comprises expenditure incurred on the preservation and conservation of Elmswell Old Hall, a property of historical importance. The very long expected life of this property and need to be protected and preserved means that depreciation is not material and is therefore not provided. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4. Company limited by guarantee

The company is limited by guarantee. Details of the guarantee can be found in Clause 7 of the Memorandum and Articles of Association of the Company.

5. Tangible assets

	Land and buildings
	£
Cost
At 6 April 2024 and 5 April 2025	112,977
	----------
Depreciation
At 6 April 2024 and 5 April 2025	–
	----------
Carrying amount
At 5 April 2025	112,977
	----------
At 5 April 2024	112,977
	----------

Leasehold Property costs represent refurbishment costs incurred in the restoration and repair of Elmswell Old Hall.

6. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	124,776	124,776
	----------	----------

7. Related party transactions

The company has a 99 year lease relating to the premises known as Elmswell Old Hall. The lease commenced on 26 July 2004 and is with Mrs HS Fenton . A peppercorn rent is attached to the lease. The company received a loan on 29 August 2013 from Mrs H Fenton trading as Elmswell Farms in the sum of £150,000. The loan has no fixed repayment terms and is interest free. The balance outstanding at the 5 April 2025 was £ 124,776 .