ELM (LEGAL SERVICES) LTD.


Director	J Emsley


Company Secretary	S L Hobbs


Registered Address	C/O Andow Ellis Trym Lodge 1 Henbury Road
	Westbury-On-Trym
	Bristol
	BS9 3HQ


Registered Number	03962395 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		203,032		219,370
Investments	5		100,000		-
			303,032		219,370
Current assets
Debtors	6	923,048		914,356
Cash at bank and on hand		317,014		221,160
		1,240,062		1,135,516
Creditors amounts falling due within one year	7	(722,344)		(665,671)
Net current assets (liabilities)			517,718		469,845
Total assets less current liabilities			820,750		689,215
Creditors amounts falling due after one year	8		(60,665)		(105,998)
Net assets			760,085		583,217
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			759,085		582,217
Shareholders' funds			760,085		583,217

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:

J Emsley
Director
Registered Company No. 03962395

ELM (LEGAL SERVICES) LTD.

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less accumulated depreciation.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	18		14

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	15,000
	At 31 March 25	15,000
	Amortisation and impairment
	At 01 April 24	15,000
	At 31 March 25	15,000
	Net book value
	At 31 March 25	-
	At 31 March 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	337,361
	At 31 March 25	337,361
	Depreciation and impairment
	At 01 April 24	117,991
	Charge for year	16,338
	At 31 March 25	134,329
	Net book value
	At 31 March 25	203,032
	At 31 March 24	219,370

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	Additions	100,000
	At 31 March 25	100,000
	Net book value
	At 31 March 25	100,000
	At 31 March 24	-

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	49,839	52,315
Amounts owed by group undertakings	601,391	619,574
Other debtors	263,959	242,467
Prepayments and accrued income	7,859	-
Total	923,048	914,356

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	111,405	93,529
Bank borrowings and overdrafts	30,000	18,333
Amounts owed to related parties	58,624	9,628
Taxation and social security	122,193	49,477
Finance lease and HP contracts	3,666	3,666
Other creditors	39,819	129,098
Accrued liabilities and deferred income	356,637	361,940
Total	722,344	665,671


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	53,333	95,000
Other creditors	7,332	10,998
Total	60,665	105,998


	The loan is repayable after five years and is guaranteed by the government as a result of the pandemic.

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	10,998		14,664