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# ELER LIMITED

## Company Registration Number:
11890254 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# ELER LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# ELER LIMITED

## Profit And Loss Account

for the Period Ended 31 March 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 7,856,952 | 6,985,745
Cost of sales: | ( 5,736,589 ) | ( 4,812,556 )
Gross profit(or loss): | 2,120,363 | 2,173,189
Distribution costs: | ( 213,903 ) | ( 204,985 )
Administrative expenses: | ( 573,842 ) | ( 513,985 )
Operating profit(or loss): | 1,332,618 | 1,454,219
Profit(or loss) before tax: | 1,332,618 | 1,454,219
Tax: | ( 258,642 ) | ( 362,598 )
Profit(or loss) for the financial year: | 1,073,976 | 1,091,621

# ELER LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 275,256 | 0
Tangible assets: | 4 | 975,632 | 920,485
Total fixed assets: |  | 1,250,888 | 920,485
Current assets
Stocks: | 5 | 1,423,659 | 1,721,979
Debtors: | 6 | 1,456,911 | 852,564
Cash at bank and in hand: |  | 552,685 | 165,485
Total current assets: |  | 3,433,255 | 2,740,028
Creditors: amounts falling due within one year: | 7 | ( 650,196 ) | ( 700,542 )
Net current assets (liabilities): |  | 2,783,059 | 2,039,486
Total assets less current liabilities: |  | 4,033,947 | 2,959,971
Total net assets (liabilities): |  | 4,033,947 | 2,959,971
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 4,033,946 | 2,959,970
Total Shareholders' funds: |  | 4,033,947 | 2,959,971

The notes form part of these financial statements

# ELER LIMITED

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 31 December 2025
and signed on behalf of the board by:

Name: Natalie Louise Anfield
Status: Director

The notes form part of these financial statements

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 22 | 17

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 April 2024 | 0 | 0 | 0
Additions |  | 275,256 | 275,256
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 March 2025 | 0 | 275,256 | 275,256
Amortisation |  |  |
At 1 April 2024 | 0 | 0 | 0
Charge for year |  |  |
On disposals |  |  |
Other adjustments |  |  |
At 31 March 2025 | 0 | 0 | 0
Net book value |  |  |
At 31 March 2025 | 0 | 275,256 | 275,256
At 31 March 2024 | 0 | 0 | 0

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2024 | 475,000 | 111,432 | 112,057 | 184,137 | 330,522 | 1,213,148
Additions |  | 45,362 | 19,565 | 11,241 | 150,576 | 226,744
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 March 2025 | 475,000 | 156,794 | 131,622 | 195,378 | 481,098 | 1,439,892
Depreciation |  |  |  |  |  |
At 1 April 2024 |  | 34,858 | 39,739 | 78,453 | 139,613 | 292,663
Charge for year |  | 22,356 | 23,152 | 37,568 | 88,521 | 171,597
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2025 |  | 57,214 | 62,891 | 116,021 | 228,134 | 464,260
Net book value |  |  |  |  |  |
At 31 March 2025 | 475,000 | 99,580 | 68,731 | 79,357 | 252,964 | 975,632
At 31 March 2024 | 475,000 | 76,574 | 72,318 | 105,684 | 190,909 | 920,485

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 1,423,659 | 1,721,979
Total | 1,423,659 | 1,721,979

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 1,456,911 | 852,564
Total | 1,456,911 | 852,564

# ELER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 7. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 338,942 | 269,423
Taxation and social security | 311,254 | 431,119
Total | 650,196 | 700,542