Elc Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC695501

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		254,000		-
Investments	5		1,000		-

			255,000		-
CURRENT ASSETS
Debtors	6	1		1

		1		1
Creditors: Amounts Falling Due Within One Year	7	(255,872 )		-

NET CURRENT ASSETS (LIABILITIES)			(255,871 )		1

TOTAL ASSETS LESS CURRENT LIABILITIES			(871 )		1

NET (LIABILITIES)/ASSETS			(871 )		1

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(872 )		-

SHAREHOLDERS' FUNDS			(871)		1

For the year ending 30 April 2025 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Miles Leslie

Director

21/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Elc Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC695501 . The registered office is 51 Ratcliffe Terrace, Edinburgh, EH9 1SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: )

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	-
Additions	254,000

As at 30 April 2025	254,000

Net Book Value
As at 30 April 2025	254,000

As at 1 May 2024	-

5. Investments

	Listed
	£
Cost or Valuation
As at 1 May 2024	-
Additions	1,000

As at 30 April 2025	1,000

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	1,000

As at 1 May 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1	1

Page 2

Page 3

Elc Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Inter company loan	255,000	-
Other creditors	872	-

	255,872	-

8. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	1	1

Amount of Allotted, Called Up Share Capital	1	1