Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 2026-05-12 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-12-01 false No description of principal activity 1 1 true true 09291844 2024-12-01 2025-11-30 09291844 2023-12-01 2024-11-30 09291844 2025-11-30 09291844 2024-11-30 09291844 c:Director1 2024-12-01 2025-11-30 09291844 d:FurnitureFittings 2024-12-01 2025-11-30 09291844 d:FurnitureFittings 2024-11-30 09291844 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 09291844 d:LeaseholdInvestmentProperty 2024-12-01 2025-11-30 09291844 d:LeaseholdInvestmentProperty 2025-11-30 09291844 d:LeaseholdInvestmentProperty 2024-11-30 09291844 d:CurrentFinancialInstruments 2025-11-30 09291844 d:CurrentFinancialInstruments 2024-11-30 09291844 d:Non-currentFinancialInstruments 2025-11-30 09291844 d:Non-currentFinancialInstruments 2024-11-30 09291844 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 09291844 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 09291844 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 09291844 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 09291844 d:ShareCapital 2025-11-30 09291844 d:ShareCapital 2024-11-30 09291844 d:RetainedEarningsAccumulatedLosses 2025-11-30 09291844 d:RetainedEarningsAccumulatedLosses 2024-11-30 09291844 c:FRS102 2024-12-01 2025-11-30 09291844 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09291844 c:FullAccounts 2024-12-01 2025-11-30 09291844 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09291844 2 2024-12-01 2025-11-30 09291844 e:PoundSterling 2024-12-01 2025-11-30 09291844 d:FurnitureFittings d:PriorPeriodIncreaseDecrease 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 09291844 ELM ENTERPRISES LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2025
ELM ENTERPRISES LTD REGISTERED NUMBER: 09291844 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | - |  | 2,582
Investment property | 6 |  | 1,125,000 |  | 1,755,833
|  |  | 1,125,000 |  | 1,758,415
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 1,338 |  | 1,293 |
Cash at bank and in hand | 8 | 2,727 |  | 4,802 |
|  | 4,065 |  | 6,095 |
Creditors: amounts falling due within one year | 9 | (609,692) |  | (875,127) |
Net current liabilities |  |  | (605,627) |  | (869,032)
Total assets less current liabilities |  |  | 519,373 |  | 889,383
Creditors: amounts falling due after more than one year | 10 |  | (406,000) |  | (818,377)
Net assets |  |  | 113,373 |  | 71,006
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Profit and loss account |  |  | 103,373 |  | 61,006
|  |  | 113,373 |  | 71,006
Page 1
ELM ENTERPRISES LTD REGISTERED NUMBER: 09291844 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ L KATSANTONIS
Director
Date: 12 May 2026
Page 2
ELM ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | General information
ELM Enterprises Ltd is a private company limited by shares and is incorporated and domiciled in England and Wales, registration number 09291844. The registered office is 56A Haverstock Hill, London NW3 2BH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. Revenue comprises rental income, service charges and other sums receivable from the investment properties. Other sums comprise insurance charges, supplies of utilities, premia associated with surrender of tenancies, commissions, fees and other sundry income. All the properties are leased out under operating leases and are included in investment property in the balance sheet. Rental income from operating leases is recognised in the profit or loss on a straight-line basis over the lease term. Rent received in advance is deferred in the balance sheet and recognised in the period to which it relates to. If the company provides incentives to its customers the incentives are recognised over the lease term on a straight-line basis. Service charges and other sums receivable from tenants are recognised on an accruals basis by reference to the stage of completion of the relevant service or transactions at the reporting date. These services generally relate to a 12-month period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
ELM ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | Reducing Balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
ELM ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Interest payable and similar expenses
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank interest payable | 42,389 | 30,096
|  | 42,389 | 30,096
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| At 1 December 2024 | 12,710
| Disposals | (12,710)
| At 30 November 2025 | -
| At 1 December 2024 | 10,128
| Disposals | (10,128)
| At 30 November 2025 | -
| Net book value |
| At 30 November 2025 | -
| At 30 November 2024 | 2,582
Page 5
ELM ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
6. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 December 2024 | 1,755,833
| Disposals | (630,833)
| At 30 November 2025 | 1,125,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| At 30 November 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,338 | 1,294
|  | 1,338 | 1,294
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,727 | 4,802
|  | 2,727 | 4,802
Page 6
ELM ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,500 | 2,425
| Corporation tax | 4,531 | 3,140
| Other creditors | 597,504 | 869,562
| Accruals and deferred income | 2,157 | -
|  | 609,692 | 875,127
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 406,000 | 818,377
|  | 406,000 | 818,377
Page 7