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Registered number: 08005827
Elsie Tenure Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Elsie Tenure Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Elsie Tenure Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08005827

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,250,210 |  | 2,251,398
Investments | 5 |  | 1 |  | 1
|  |  | 2,250,211 |  | 2,251,399
CURRENT ASSETS
Debtors | 6 | 43,174 |  | 35,050 |
|  | 43,174 |  | 35,050 |
Creditors: Amounts Falling Due Within One Year | 7 | (130,500 ) |  | (133,626 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (87,326 ) |  | (98,576 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,162,885 |  | 2,152,823
NET ASSETS |  |  | 2,162,885 |  | 2,152,823
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 2,162,884 |  | 2,152,822
SHAREHOLDERS' FUNDS |  |  | 2,162,885 |  | 2,152,823

Page 1
Page 2
Elsie Tenure Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 director acknowledges his 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 Zaheer Esat Director
19 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Elsie Tenure Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Elsie Tenure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08005827 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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. 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:

Fixtures & Fittings | 15% Reducing Balance

2.3. Investment Properties
Investment properties are not depreciated.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Elsie Tenure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Group Accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary comprise a small group. The company has therefore taken advantage of the exemption by S399 of the Companies Act 2006 not to prepare group accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 2,243,478 | 21,000 | 2,264,478
As at 31 August 2025 | 2,243,478 | 21,000 | 2,264,478
Depreciation
As at 1 September 2024 | - | 13,080 | 13,080
Provided during the period | - | 1,188 | 1,188
As at 31 August 2025 | - | 14,268 | 14,268
Net Book Value
As at 31 August 2025 | 2,243,478 | 6,732 | 2,250,210
As at 1 September 2024 | 2,243,478 | 7,920 | 2,251,398

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 September 2024 | 1
As at 31 August 2025 | 1
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 1
As at 1 September 2024 | 1

The company owns 100% of the issued share capital of Lewis Charlton Limited, a company incorporated in England and Wales.
Page 4
Page 5
Elsie Tenure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by subsidiaries | 43,174 |  | 35,050

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,500 |  | 10,626
Amounts owed to group undertakings | 123,000 |  | 123,000
| 130,500 |  | 133,626

8. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is DMRG Limited, a company incorporated in England & Wales.
Page 5