Elegius Limited - Accounts

	Registered number
	04376207

	Elegius Limited
	Unaudited Accounts
	for the year ended
	31 March 2026

Elegius Limited Balance Sheet as at 31 March 2026
	Notes		2026 £		2025 £
Fixed assets
Tangible assets	3		120		160
			120		160

Current assets
Debtors	4	585		39
Cash at bank and in hand		879		207
		1,464		246

Creditors: amounts falling due within one year	5	(60,758)		(39,981)

Net current assets / (liabilities)			(59,294)		(39,735)

Total assets less current liabilities			(59,174)		(39,575)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(480)		(480)

Total net assets (liabilities)			(59,654)		(40,055)

Capital and reserves
Called up share capital	6		100		100
Profit and loss account			(59,754)		(40,155)
Shareholders' funds			(59,654)		(40,055)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2026 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mrs C Wuillamie

Director

Approved by the board on 29 April 2026

Company Number: 04376207 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

57 Bridge View
London
W6 9DD
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The company is funded by a loan from the director. The director has considered the next 12 months and due to the director's continued support by way of the loan, the director has considered it appropriate to prepare the financial statements on the going concern basis.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & Fittings

25% Reducing Balance

	Research and development
	Expenditure on research is written off in the year in which it is incurred. Where appropriate, development expenditure is capitalised and amortised over its useful economic life.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2026	2025
Average number of employees during the period	0	0

Tangible fixed assets
	Fixtures & Fittings	Total
Cost or valuation	£	£
At 1 April 2025	2,295	2,295
At 31 March 2026	2,295	2,295
Depreciation
At 1 April 2025	2,135	2,135
Charge for the period	40	40
At 31 March 2026	2,175	2,175
Net book value
At 31 March 2026	120	120
At 31 March 2025	160	160

Debtors
	2026	2025
	£	£
Other debtors	585	39
	585	39

Creditors: amounts falling due within one year
	2026	2025
	£	£
Trade creditors	3,980	130
Other creditors	56,778	39,851
	60,758	39,981

Share capital
	2026	2025
	£	£
Allotted, called up and fully paid:
100 (2025: 100) Ordinary shares of £1.00 each	100	100

	100	100