Elisium Ltd - Accounts

Elisium Ltd
Contents Page
For the year ended 30 November 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Elisium Ltd Accountants' Report For the year ended 30 November 2025
Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Elisium Ltd for the Year Ended 30 November 2025 In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared for your approval the accounts of Elisium Ltd for the year ended 30 November 2025. These comprise the Profit and Loss Account, the Balance Shee and the related notes, from the companys accounting records and from the information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements, which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Elisium Ltd, as a body, in accordance with the terms of our engagement letter dated 01 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Elisium Ltd and to state those matters that we have agreed to state to the Board of Directors of Elisium Ltd, as a body, in this report, in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elisium Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Elisium 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 Elisium Ltd. You consider that Elisium Ltd is exempt from the statutory audit requirement for the year ended 30 November 2025. We have not been instructed to carry out an audit or a review of the accounts of Elisium Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or the information and explanations you have given to us, and we do not, therefore, express any opinion on the statutory accounts. .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 12 May 2026 1

Elisium Ltd
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Elisium Ltd for the Year Ended 30 November 2025

In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared for your approval the accounts of Elisium Ltd for the year ended 30 November 2025. These comprise the Profit and Loss Account, the Balance Shee and the related notes, from the companys accounting records and from the information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements, which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Elisium Ltd, as a body, in accordance with the terms of our engagement letter dated 01 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Elisium Ltd and to state those matters that we have agreed to state to the Board of Directors of Elisium Ltd, as a body, in this report, in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elisium Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Elisium 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 Elisium Ltd. You consider that Elisium Ltd is exempt from the statutory audit requirement for the year ended 30 November 2025.

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

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
12 May 2026

1

Elisium Ltd
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	300	500
		300	500
Current assets
Stocks		396,489	0
Debtors		8,381	0
Cash at bank and in hand		6,985	1
		411,855	1
Creditors: amount falling due within one year		(468,965)	(6,700)
Net current assets		(57,110)	(6,699)

Total assets less current liabilities		(56,810)	(6,199)
Creditors: amount falling due after more than one year		0	(28,505)
Net assets		(56,810)	(34,704)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(56,910)	(34,804)
Shareholders' funds		(56,810)	(34,704)

For the year ended 30 November 2025 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 May 2026 and were signed by:

-------------------------------
Oliver Simon Roworth
Director

2

Elisium Ltd
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Elisium Ltd is a private company, limited by shares, registered in England and Wales, registration number 12331166, registration address Roding House, 2 Victoria Road, Buckhurst Hill , Essex, IG9 5ES.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The director is willing to contribute financially for the period of 12 months, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 December 2024	1,987	1,987
Additions	-	-
Disposals	-	-
At 30 November 2025	1,987	1,987
Depreciation
At 01 December 2024	1,487	1,487
Charge for year	200	200
On disposals	-	-
At 30 November 2025	1,687	1,687
Net book values
Closing balance as at 30 November 2025	300	300
Opening balance as at 01 December 2024	500	500

3

Registered Number: 12331166
England and Wales
ELISIUM LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025