REGISTERED NUMBER: 13287765 (England and Wales)

ELEMENTAL TECHNOLOGIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Cox

L J Cottingham

REGISTERED OFFICE:

Carriage Court

Welbeck Estate

Worksop

Nottinghamshire

S80 3LR

REGISTERED NUMBER:

13287765 (England and Wales)

ACCOUNTANTS:

Xeinadin

The Turbine

Shireoaks Triangle

Coach Close

Worksop

Nottinghamshire

S81 8AP

FIXED ASSETS

Tangible assets

4

709

3,032

CURRENT ASSETS

Debtors

5

45,227

160,650

Cash at bank

637

3,592

45,864

164,242

CREDITORS

Amounts falling due within one year

6

102,128

38,591

NET CURRENT (LIABILITIES)/ASSETS

(56,264

)

125,651

TOTAL ASSETS LESS CURRENT LIABILITIES

(55,555

)

128,683

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(55,655

)

128,583

SHAREHOLDERS' FUNDS

(55,555

)

128,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

R Cox - Director

1.	STATUTORY INFORMATION

Elemental Technologies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. The company incurred a loss (pre tax and exceptional items) of £196,664 for the year ended 31 March 2025. At the balance sheet date the company had negative reserves of £55,555.

The directors consider that the going concern basis is appropriate due to the continuing support of the directors and related parties.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

7,929

Disposals

(1,453

)

At 31 March 2025

6,476

DEPRECIATION

At 1 April 2024

4,897

Charge for year

2,041

Eliminated on disposal

(1,171

)

At 31 March 2025

5,767

NET BOOK VALUE

At 31 March 2025

709

At 31 March 2024

3,032

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

45,227

160,650

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,639

7,809

Taxation and social security

5,582

5,718

Other creditors

91,907

25,064

102,128

38,591

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

4,950

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

Effective Energy Group Limited

Effective Energy Group Limited is a Company under common control.

Included in creditors amounts falling due within one year is a loan payable to Effective Energy group Limited, the balance outstanding at 31 March 2025 is £88,407 (2024 19,143). No interest was charged in the year.

Effective Energy Solutions Limited

Effective Energy Solutions is a Company under common control.

Included in creditors amounts falling due within one year is £Nil (2024 - £28,735 debtor offset in creditors) due to Effective Energy Solutions Limited. No interest was charged in the year.

Effective Home Limited

Effective Energy Solutions is a Company under common control.

Included in creditors amounts falling due within one year is £Nil (2024 - £30,000) due to Effective Energy Solutions Limited. No interest was charged in the year.

10.	ULTIMATE CONTROLLING PARTY

R J Cox and L J Cottingham are regarded as the ultimate controlling parties of the company by virtue of their shareholdings.