ACCOUNTS - Final Accounts

Registered number: 02465923

ELANHAVEN LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

ELANHAVEN LIMITED

COMPANY INFORMATION

Directors	N A Ross
	B Ross


Company secretary	B Ross


Registered number	02465923


Registered office	1st Floor Sackville House
	143-149 Fenchurch Street
	London
	EC3M 6BL

ELANHAVEN LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 4

ELANHAVEN LIMITED

REGISTERED NUMBER: 02465923

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors	4	15,871		11,410
Cash at bank and in hand		138,908		149,732
		154,779		161,142
Creditors: amounts falling due within one year	5	(37,250)		(38,755)

Net assets			117,529		122,387

Capital and reserves
Allotted, called up and fully paid share capital	100	100
Profit and loss account	117,429	122,287
Equity shareholders' funds	117,529	122,387

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 directors' report and statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.

N A Ross

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

ELANHAVEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Elanhaven Limited (company number: 02465923), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL, is a private limited company incorporated in England and Wales.
There is no principal place of trading.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Report Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

2.3

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

2.8

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Page 2

ELANHAVEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.9

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

ELANHAVEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£

Due within one year
Other debtors	15,871	11,410

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Accruals and deferred income	37,250	38,755
	37,250	38,755

6.	Related party transactions
	Included within other debtors are amounts owed by the directors of the Company of £12,382 (2024: £7,921).

Page 4