Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 true 1 false Specialised design activities 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13342716 2024-05-01 2025-04-30 13342716 2023-05-01 2024-04-30 13342716 2025-04-30 13342716 2024-04-30 13342716 c:Director1 2024-05-01 2025-04-30 13342716 d:CurrentFinancialInstruments 2025-04-30 13342716 d:CurrentFinancialInstruments 2024-04-30 13342716 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 13342716 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13342716 d:ShareCapital 2025-04-30 13342716 d:ShareCapital 2024-04-30 13342716 d:RetainedEarningsAccumulatedLosses 2025-04-30 13342716 d:RetainedEarningsAccumulatedLosses 2024-04-30 13342716 c:OrdinaryShareClass1 2024-05-01 2025-04-30 13342716 c:OrdinaryShareClass1 2025-04-30 13342716 c:OrdinaryShareClass1 2024-04-30 13342716 c:FRS102 2024-05-01 2025-04-30 13342716 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13342716 c:FullAccounts 2024-05-01 2025-04-30 13342716 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13342716 2 2024-05-01 2025-04-30 13342716 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13342716 ELANA ILAN INTERIORS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
ELANA ILAN INTERIORS LTD REGISTERED NUMBER: 13342716 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 39,848 |  | 47,265 |
|  | 39,848 |  | 47,265 |
Creditors: amounts falling due within one year | 5 | (505) |  | (4,648) |
Net current assets |  |  | 39,343 |  | 42,617
Total assets less current liabilities |  |  | 39,343 |  | 42,617
Net assets |  |  | 39,343 |  | 42,617
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 39,243 |  | 42,517
|  |  | 39,343 |  | 42,617
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ELANA ILAN INTERIORS LTD REGISTERED NUMBER: 13342716 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The director considers 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 director acknowledges her 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
E Ilan
Director
Date: 15 January 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
ELANA ILAN INTERIORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Elana Ilan Interiors Ltd is a private company limited by shares, incorporated in England and Wales (Registered Number: 13342716). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The principal activity of the Company continued to be that of interior design. The financial statements are presented in Sterling, which is the functional currency of the company. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
ELANA ILAN INTERIORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 39,848 | 47,265
|  | 39,848 | 47,265
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | - | 243
| Other creditors | 505 | 3,505
| Accruals and deferred income | - | 900
|  | 505 | 4,648
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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