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Company Registration No. 5541143 (England and Wales)
Elements of Life Ltd Unaudited accounts for the year ended 31 August 2025
Elements of Life Ltd Unaudited accounts Contents
Page
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Elements of Life Ltd Company Information for the year ended 31 August 2025
Directors
D Nixon W Hall
Company Number
5541143 (England and Wales)
Registered Office
4th Floor 15 Porter Street Liverpool L3 7BL England
Accountants
Henshaws Accountants Office 7 37-39 Shakespeare Street Southport PR8 5AB
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Elements of Life Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,259 
2,987 
Current assets
Debtors
5,000 
- 
Cash at bank and in hand
15,102 
125,095 
20,102 
125,095 
Creditors: amounts falling due within one year
(21,445)
(102,918)
Net current (liabilities)/assets
(1,343)
22,177 
Net assets
916 
25,164 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
816 
25,064 
Shareholders' funds
916 
25,164 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
D Nixon Director Company Registration No. 5541143
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Elements of Life Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Elements of Life Ltd is a private company, limited by shares, registered in England and Wales, registration number 5541143. The registered office is 4th Floor, 15 Porter Street, Liverpool, L3 7BL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
15% Straight Line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
16,669 
3,000 
19,669 
At 31 August 2025
16,669 
3,000 
19,669 
Depreciation
At 1 September 2024
15,557 
1,125 
16,682 
Charge for the year
278 
450 
728 
At 31 August 2025
15,835 
1,575 
17,410 
Net book value
At 31 August 2025
834 
1,425 
2,259 
At 31 August 2024
1,112 
1,875 
2,987 
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Elements of Life Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,000 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,305 
1,305 
Trade creditors
- 
76,871 
Taxes and social security
785 
1,142 
Loans from directors
17,755 
9,662 
Accruals
1,600 
1,600 
Deferred income
- 
12,338 
21,445 
102,918 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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