ELS HIGHPOINT LIMITED


Director	MARMOR, Eleonora Diana


Registered Address	25 Parkside
	London
	NW7 2LJ


Registered Number	05824452 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		899		1,198
			899		1,198
Current assets
Debtors	4	10,295		15,669
Cash at bank and on hand		5,036		1,839
		15,331		17,508
Creditors amounts falling due within one year	5	(14,486)		(12,291)
Net current assets (liabilities)			845		5,217
Total assets less current liabilities			1,744		6,415
Creditors amounts falling due after one year	6		(1,611)		(6,311)
Net assets			133		104
Capital and reserves
Called up share capital			2		2
Profit and loss account			131		102
Shareholders' funds			133		104

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 financial statements were approved and authorised for issue by the Director on 9 December 2025, and are signed on its behalf by:

MARMOR, Eleonora Diana
Director
Registered Company No. 05824452

ELS HIGHPOINT LIMITED

Notes to the Financial Statements
for the year ended 31 May 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 24	6,713	2,972	9,685
At 31 May 25	6,713	2,972	9,685
Depreciation and impairment
At 01 June 24	6,609	1,878	8,487
Charge for year	26	273	299
At 31 May 25	6,635	2,151	8,786
Net book value
At 31 May 25	78	821	899
At 31 May 24	104	1,094	1,198

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	10,295	15,669
Total	10,295	15,669


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,693	-
Bank borrowings and overdrafts	4,363	4,247
Taxation and social security	5,483	7,141
Accrued liabilities and deferred income	947	903
Total	14,486	12,291


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,611	6,311
Total	1,611	6,311

7.	Related party transactions
	Transactions with the directors and participators During the year, total dividends of £21,955 (2024 - £30,500) were paid to the director. At the balance sheet date, the company owed £10,295 (2024 - £15,669) from the director, which is an interest free loan. In addition, the company paid remuneration of £27,692 (2024- £18,192) to the director and her partner. Broccolon Hungerford Limited - a related company by virtue of common control During the year, the reporting entity received management fee of £10,440 (2024- £11,310) from the related entity.

Related party transactions

Transactions with the directors and participators
During the year, total dividends of £21,955 (2024 - £30,500) were paid to the director. At the balance sheet date, the company owed £10,295 (2024 - £15,669) from the director, which is an interest free loan. In addition, the company paid remuneration of £27,692 (2024- £18,192) to the director and her partner.

Broccolon Hungerford Limited - a related company by virtue of common control
During the year, the reporting entity received management fee of £10,440 (2024- £11,310) from the related entity.