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Registered number: 14662329
Elm & Karen Helle Ceramics Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Elm & Karen Helle Ceramics Ltd
Contents
Contents

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

Page 1
Elm & Karen Helle Ceramics Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 14662329

| 28 February 2025 | 29 February 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,590 |  | 9,701
|  |  | 7,590 |  | 9,701
CURRENT ASSETS
Cash at bank and in hand |  | 9,689 |  | 5,687 |
|  | 9,689 |  | 5,687 |
Creditors: Amounts Falling Due Within One Year | 5 | (13,749 ) |  | (11,751 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,060 ) |  | (6,064 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,530 |  | 3,637
NET ASSETS |  |  | 3,530 |  | 3,637
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 3,528 |  | 3,635
SHAREHOLDERS' FUNDS |  |  | 3,530 |  | 3,637

For the year ending 28 February 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

Ms Karen Bharma Director
27/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Elm & Karen Helle Ceramics Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Elm & Karen Helle Ceramics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14662329 . The registered office is 71 Ailsa Avenue, Twickenham, TW1 1NF.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% SLM
Computer Equipment | 20% SLM

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Debtors
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.
2.6. Creditors
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
Elm & Karen Helle Ceramics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 9,300 | 1,254 | 10,554
As at 28 February 2025 | 9,300 | 1,254 | 10,554
Depreciation
As at 1 March 2024 | 753 | 100 | 853
Provided during the period | 1,860 | 251 | 2,111
As at 28 February 2025 | 2,613 | 351 | 2,964
Net Book Value
As at 28 February 2025 | 6,687 | 903 | 7,590
As at 1 March 2024 | 8,547 | 1,154 | 9,701

5. Creditors: Amounts Falling Due Within One Year

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 13,749 |  | 11,751

6. Share Capital

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3