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Company registration number: SC471884
ELM Edinburgh Ltd
Unaudited filleted financial statements
31 March 2025
ELM Edinburgh Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
ELM Edinburgh Ltd
Directors and other information
Directors Mr Iain Mercer
Company number SC471884
Registered office 6 Templedean Park
Haddington
East Lothian
EH41 3ND
Business address 6 Templedean Park
Haddington
East Lothian
EH41 3ND
Accountants Ian J Brown and Company
4 Lothian Street
Dalkeith
Edinburgh
Midlothian
EH22 1DS
ELM Edinburgh Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of ELM Edinburgh Ltd
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ELM Edinburgh Ltd for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of ELM Edinburgh Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ELM Edinburgh Ltd and state those matters that we have agreed to state to the board of directors of ELM Edinburgh Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ELM Edinburgh Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that ELM Edinburgh Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ELM Edinburgh Ltd. You consider that ELM Edinburgh Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of ELM Edinburgh Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ian J Brown and Company
Chartered Accountants
4 Lothian Street
Dalkeith
Edinburgh
Midlothian
EH22 1DS
22 December 2025
ELM Edinburgh Ltd
Statement of financial position
31 March 2025
2025 2024
£ £
Fixed assets 145 193
_______ _______
Current assets 7,701 5,010
Creditors: amounts falling due within one year ( 915) ( 21)
_______ _______
Net current assets 6,786 4,989
_______ _______
Total assets less current liabilities 6,931 5,182
Accruals and deferred income ( 576) ( 540)
_______ _______
Net assets 6,355 4,642
_______ _______
Capital and reserves 6,355 4,642
_______ _______
Notes to the financial statements
ELM Edinburgh Ltd
Year ended 31 March 2025
1. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr Iain Mercer ( 21) ( 105) ( 126)
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr Iain Mercer ( 3,513) 3,492 ( 21)
_______ _______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts 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 accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:
Mr Iain Mercer
Director
Company registration number: SC471884
The company is a private company limited by shares, registered in Scotland.