Elmsleigh House Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05314158

Elmsleigh House Limited

Filleted Unaudited Financial Statements

31 December 2025

Elmsleigh House Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		246,867	192,835

Current assets

Stocks		101,927	104,271
Debtors	6	130,521	151,054
Cash at bank and in hand		186,527	181,545
		---------	---------
		418,975	436,870

Creditors: amounts falling due within one year	7	296,456		320,749
		---------		---------
Net current assets			122,519	116,121
			---------	---------
Total assets less current liabilities			369,386	308,956
			---------	---------
Net assets			369,386	308,956
			---------	---------

Capital and reserves

Called up share capital	10	10
Profit and loss account	369,376	308,946
	---------	---------
Shareholders funds	369,386	308,956
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Elmsleigh House Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:

Mr T Thackrah

Director

Company registration number: 05314158

Elmsleigh House Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1, First Floor, 1 Duchess Street, London, W1W 6AN, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for dental services, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 24 (2024: 23 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	1,187,559	90,447	97,489	1,375,495
Additions	29,824	172,775	9,090	211,689
	------------	---------	---------	------------
At 31 December 2025	1,217,383	263,222	106,579	1,587,184
	------------	---------	---------	------------
Depreciation
At 1 January 2025	1,007,351	90,383	84,926	1,182,660
Charge for the year	127,768	20,054	9,835	157,657
	------------	---------	---------	------------
At 31 December 2025	1,135,119	110,437	94,761	1,340,317
	------------	---------	---------	------------
Carrying amount
At 31 December 2025	82,264	152,785	11,818	246,867
	------------	---------	---------	------------
At 31 December 2024	180,208	64	12,563	192,835
	------------	---------	---------	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	97,523	113,978
Other debtors	32,998	37,076
	---------	---------
	130,521	151,054
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	154,010	126,109
Corporation tax	29,337	106,072
Social security and other taxes	21,702	17,894
Other creditors	91,407	70,674
	---------	---------
	296,456	320,749
	---------	---------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	5,190	5,190
Later than 1 year and not later than 5 years	16,868	22,058
	--------	--------
	22,058	27,248
	--------	--------

9. Related party transactions

Included in Other creditors are amounts owing to a director at the year end of £5,000 (2024: £20,000). The loan outstanding to the director at the year end is interest free and repayable on demand.