REGISTERED NUMBER: 14498377 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

238243 Elmhurst Co. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D W H Wong

REGISTERED OFFICE:

Third Floor

20 Old Bailey

London

EC4M 7AN

REGISTERED NUMBER:

14498377 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

1st Floor

One Suffolk Way

Sevenoaks

Kent

TN13 1YL

FIXED ASSETS

Tangible assets

4

1,417

3,122

Investment property

5

2,999,530

2,999,530

3,000,947

3,002,652

CURRENT ASSETS

Debtors

6

21,444

22,727

Cash at bank

162,957

66,996

184,401

89,723

CREDITORS

Amounts falling due within one year

7

55,461

45,569

NET CURRENT ASSETS

128,940

44,154

TOTAL ASSETS LESS CURRENT LIABILITIES

3,129,887

3,046,806

CREDITORS

Amounts falling due after more than one year

8

2,949,386

2,952,321

NET ASSETS

180,501

94,485

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

180,401

94,385

SHAREHOLDERS' FUNDS

180,501

94,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The 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.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

D W H Wong - Director

1.	STATUTORY INFORMATION

238243 Elmhurst Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The investment property is 238-243 Elmhurst Mansions, Clapham, London and was purchased on 25/11/2022. The amounts recognised in the profit or loss for rental income from the investment property is £168,123.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 December 2024

7,125

Additions

729

At 30 November 2025

7,854

DEPRECIATION

At 1 December 2024

4,003

Charge for year

2,434

At 30 November 2025

6,437

NET BOOK VALUE

At 30 November 2025

1,417

At 30 November 2024

3,122

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

2,999,530

NET BOOK VALUE

At 30 November 2025

2,999,530

At 30 November 2024

2,999,530

The investment property is 238-243 Elmhurst Mansions, Clapham, London and was purchased on 25/11/2022. The amounts recognised in the profit or loss for rental income from the investment property is £168,123. No professional valuation of the investment property has been carried out in the period, but the directors have confirmed the carrying amount reasonably reflects fair value.

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

15

7,237

Coopers

16,485

12,320

Prepayments

4,944

-

21,444

19,557

Amounts falling due after more than one year:

Coopers

-

3,170

Aggregate amounts

21,444

22,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

27,979

23,252

Accruals and deferred income

10,997

9,997

Deposits

16,485

12,320

55,461

45,569

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

2,648,160

2,649,900

Directors' loan accounts

301,226

299,251

Deposits

-

3,170

2,949,386

2,952,321

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 December 2024

94,385

Profit for the year

86,016

At 30 November 2025

180,401

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D W H Wong.