ACCOUNTS - Final Accounts preparation

Registered number: 10429844

ELC (BARROW) HOLDCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

ELC (BARROW) HOLDCO LIMITED

REGISTERED NUMBER: 10429844

BALANCE SHEET

AS AT 31 MARCH 2025

	2025	2024
Note	£	£

Fixed assets
Investments	3	100	100
Net assets		100	100

Capital and reserves
Called up share capital	4	100	100

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

N A Bennett

Director

Date: 22 December 2025

The notes on page 2 form part of these financial statements.

Page 1

ELC (BARROW) HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

ELC (Barrow) Holdco Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Richard House, 9 Winckley Square, Preston, PR1 3HP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

3.	Fixed asset investments

		Shares in group undertakings
		£
	Cost or valuation
	At 1 April 2024	100
	At 31 March 2025	100

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

5.	Financial commitments, guarantees and contingent liabilities

A cross company guarantee is in place in favour of Aviva between the company and ELC (Barrow) Limited. At the balance sheet date, borrowings payable by this company to Aviva amounted to £11,267,360.

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