Elite28FM Limited iXBRL

Elite28FM Limited

Director's Report and Unaudited Financial Statements

for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025

Elite28FM Limited

DIRECTOR AND OTHER INFORMATION


Director	Ms Lindsey Vassallo


Company Registration Number	15839654


Registered Office	105 London Road
	Benfleet
	SS7 5TG
	Northern Ireland


Accountants	Rocket Accountants Limited
	105 London Road
	Benfleet
	ESS
	SS7 5TG
	GB

Elite28FM Limited

DIRECTOR'S REPORT

for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025

The director presents their report and the unaudited financial statements for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025.

Principal Activity

Combined facilities support activities

Director

The director who served during the financial period is as follows:

Ms Lindsey Vassallo

There were no changes in shareholdings between 31 July 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Ms Lindsey Vassallo

Director

7 May 2026

Elite28FM Limited

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Elite28FM Limited

for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Elite28FM Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the period ended 31 July 2025 your duty to ensure that Elite28FM Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Elite28FM Limited. You consider that Elite28FM Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of Elite28FM Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

ROCKET ACCOUNTANTS LIMITED

105 London Road

Benfleet

ESS

SS7 5TG

7 May 2026

Elite28FM Limited

PROFIT AND LOSS ACCOUNT

for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025

Jul 25

Jul 24

Notes

Turnover		5,980	-

Cost of sales		(1,116)	-
		─────────	─────────
Gross profit		4,864	-

Administrative expenses		(9,170)	-
		─────────	─────────
(Loss)/profit before taxation		(4,306)	-

Tax on (loss)/profit	5	-	-
		─────────	─────────
(Loss)/profit for the financial period		(4,306)	-
		─────────	─────────
Total comprehensive income		(4,306)	-
		═════════	═════════

Elite28FM Limited

Company Registration Number: 15839654

BALANCE SHEET

as at 31 July 2025

Jul 25

Jul 24

Notes

Current Assets

Cash and cash equivalents

Creditors: amounts falling due within one year

(600)

─────────

Net Current Liabilities

(589)

─────────

Total Assets less Current Liabilities

(589)

Creditors:

amounts falling due after more than one year

(3,717)

─────────

Net Liabilities

(4,306)

═════════

Capital and Reserves

Called up share capital

Retained earnings

(4,306)

─────────

Equity attributable to owners of the company

(4,306)

═════════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial period from 15 July 2024 (date of incorporation) to 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 7 May 2026



________________________________
Ms Lindsey Vassallo
Director

Elite28FM Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 July 2025

	Retained	Total
	earnings

	£	£

At 15 July 2023	-	-
	─────────	─────────
Loss for the financial period	(4,306)	(4,306)
	─────────	─────────
At 31 July 2025	(4,306)	(4,306)
	═════════	═════════

Elite28FM Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 15 July 2024 (date of incorporation) to 31 July 2025

General Information

Elite28FM Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 15839654. The registered office of the company is 105 London Road, Benfleet, SS7 5TG, Northern Ireland. Combined facilities support activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 July 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Cash flow statement

The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Period of financial statements

The financial statements are for the 12 month 17 days period from 15 July 2024 (date of incorporation) to 31 July 2025.

Employees

The average monthly number of employees, including director, during the financial period was 0, (Jul 24 - 0).

Tax on (loss)/profit

Jul 25

Jul 24

Analysis of charge in the financial period

Current tax:

Corporation tax

═════════

No charge to tax arises due to tax losses incurred.


6.	Creditors	Jul 25	Jul 24
	Amounts falling due within one year	£	£

	Accruals	600	-
		═════════	═════════


7.	Creditors	Jul 25	Jul 24
	Amounts falling due after more than one year	£	£

	Director's loan accounts	3,717	-
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial period-ended 31 July 2025.

Director's advances, credits and guarantees

During the financial period, the company made a loan to a director amounting to £........ Interest at the rate of .... per annum is payable half-yearly and the loan is repayable on ................

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.