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