2025-04-01 2026-03-31 false Capium Accounts Production 1.1 3256992 2025-04-01 2026-03-31 3256992 bus:FullAccounts 2025-04-01 2026-03-31 3256992 bus:FRS102 2025-04-01 2026-03-31 3256992 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 3256992 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 3256992 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 3256992 2025-04-01 2026-03-31 3256992 2026-03-31 3256992 bus:RegisteredOffice 2025-04-01 2026-03-31 3256992 core:WithinOneYear 2026-03-31 3256992 core:AfterOneYear 2026-03-31 3256992 1 2025-04-01 2026-03-31 3256992 bus:Director1 2025-04-01 2026-03-31 3256992 bus:Director1 2026-03-31 3256992 bus:Director1 2024-04-01 2025-03-31 3256992 2024-04-01 3256992 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 3256992 2024-04-01 2025-03-31 3256992 2025-03-31 3256992 core:WithinOneYear 2025-03-31 3256992 core:AfterOneYear 2025-03-31 3256992 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 3256992 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 3256992 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 3256992 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 3256992 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 3256992 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 3256992 core:Non-currentFinancialInstruments 2026-03-31 3256992 core:Non-currentFinancialInstruments 2025-03-31 3256992 core:ShareCapital 2026-03-31 3256992 core:ShareCapital 2025-03-31 3256992 core:RetainedEarningsAccumulatedLosses 2026-03-31 3256992 core:RetainedEarningsAccumulatedLosses 2025-03-31 3256992 core:ShareCapitalOrdinaryShares 2025-04-01 3256992 core:ShareCapitalOrdinaryShares 2024-04-01 3256992 core:ShareCapitalOrdinaryShares 2025-04-01 2026-03-31 3256992 core:ShareCapitalOrdinaryShares 2024-04-01 2025-03-31 3256992 core:ShareCapitalOrdinaryShares 2026-03-31 3256992 core:ShareCapitalOrdinaryShares 2025-03-31 3256992 core:RetainedEarningsAccumulatedLosses 2025-04-01 3256992 core:RetainedEarningsAccumulatedLosses 2024-04-01 3256992 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 3256992 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 3256992 core:RetainedEarningsAccumulatedLosses 2026-03-31 3256992 core:RetainedEarningsAccumulatedLosses 2025-03-31 3256992 dpl:Item1 2025-04-01 3256992 dpl:Item1 2026-03-31 3256992 dpl:Item1 2024-04-01 3256992 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 3256992
England and Wales
ELMAR ASSOCIATES LTD.
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

ELMAR ASSOCIATES LTD. Contents Page For the year ended 31 March 2026
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5
Statement of changes in equity | 6

ELMAR ASSOCIATES LTD. Company Information For the year ended 31 March 2026
Director | Mr Martin Porter
Registered Number | 3256992
Registered Office | Hawthorns Lindsey Tye Ipswich Suffolk IP7 6PP
Accountants | Business Accounting Services (Essex) Ltd 6 BARNCROFT CLOSE, HIGHWOODS Colchester CO4 9SF
1

ELMAR ASSOCIATES LTD. Director's Report For the year ended 31 March 2026
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 March 2026. Principal activities Principal activity of the company during the financial year was of Dormant Director The director who served the company throughout the year was as follows:
Mr Martin Porter
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. 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). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and 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 then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and 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. The director 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. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Mr Martin Porter Director
Date approved: 12 May 2026 2

ELMAR ASSOCIATES LTD. Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of ELMAR ASSOCIATES LTD. for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ELMAR ASSOCIATES LTD. for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, 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 us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of ELMAR ASSOCIATES LTD., as a body, in accordance with the terms of our engagement letter dated 12 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of ELMAR ASSOCIATES LTD. and state those matters that we have agreed to state to the Board of Directors of ELMAR ASSOCIATES LTD., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ELMAR ASSOCIATES LTD. and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ELMAR ASSOCIATES LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ELMAR ASSOCIATES LTD.. You consider that ELMAR ASSOCIATES LTD. is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of ELMAR ASSOCIATES LTD.. For this reason, we have not verified the 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 accounts 31 March 2026. .................................................... Business Accounting Services (Essex) Ltd 6 BARNCROFT CLOSE, HIGHWOODS Colchester CO4 9SF 12 May 2026 3

ELMAR ASSOCIATES LTD. Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 10,003 |  | 10,003
Creditors: amount falling due within one year | 3 | (8,252) |  | (8,252)
Net current assets |  | 1,751 |  | 1,751
Total assets less current liabilities |  | 1,751 |  | 1,751
Net assets |  | 1,751 |  | 1,751
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 1,749 |  | 1,749
Shareholders' funds |  | 1,751 |  | 1,751
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 12 May 2026 and were signed by:
------------------------------- Mr Martin Porter Director
4

ELMAR ASSOCIATES LTD. Statement of Changes in Equity For the year ended 31 March 2026
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 April 2024 |  | 2 |  | 1,749 |  | 1,751
Total comprehensive income for the year |  | - |  | - |  | -
Total investments by and distributions to owners |  | - |  | - |  | -
At 31 March 2025 |  | 2 |  | 1,749 |  | 1,751
At 01 April 2025 |  | 2 |  | 1,749 |  | 1,751
Total comprehensive income for the year |  | - |  | - |  | -
Total investments by and distributions to owners |  | - |  | - |  | -
At 31 March 2026 |  | 2 |  | 1,749 |  | 1,751
5

ELMAR ASSOCIATES LTD. Notes to the Financial Statements For the year ended 31 March 2026
General Information ELMAR ASSOCIATES LTD. is a private company, limited by shares, registered in England and Wales, registration number 3256992, registration address Hawthorns, Lindsey Tye, Ipswich, Suffolk, IP7 6PP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Corporation Tax | 6,274 |  | 6,274
PAYE & Social Security | 400 |  | 400
Accrued Expenses | 500 |  | 500
Directors' Current Accounts | 1,078 |  | 1,078
| 8,252 |  | 8,252
6