ELEVATION STRATEGIC DEVELOPMENT UK LIMITED


Directors	KEARNEY, Staci, Dr
	PATEL, Sabina Ibrahim, Dr


Registered Address	Unit A 82 James Carter Road
	Mildenhall
	Suffolk
	IP28 7DE


Registered Number	15883003 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,191		-
			1,191		-
Current assets
Debtors	4	74,268		65,583
Cash at bank and on hand		200,770		235
		275,038		65,818
Creditors amounts falling due within one year	5	(278,146)		(66,937)
Net current assets (liabilities)			(3,108)		(1,119)
Total assets less current liabilities			(1,917)		(1,119)
Net assets			(1,917)		(1,119)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,017)		(1,219)
Shareholders' funds			(1,917)		(1,119)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2026, and are signed on its behalf by:

PATEL, Sabina Ibrahim, Dr
Director
Registered Company No. 15883003

ELEVATION STRATEGIC DEVELOPMENT UK LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The address of the registered office is Vulcan Works, Vulcan Road, Dewsbury, West Yorkshire, WF13 2NA, England.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain assets. The financial statements are prepared in sterling, which is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for
goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards
of ownership have transferred to the buyer, usually on despatch of the goods; the
amount of revenue can be measured reliably; it is probable that the associated
economic benefits will flow to the entity; and the costs incurred or to be incurred in
respect of the transactions can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes
party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are
subsequently measured as follows: Debt instruments are subsequently measured at
amortised cost and commitments to receive a loan and to make a loan to another
entity are subsequently measured at amortised cost. Where investments in
non-convertible preference shares and non-puttable ordinary shares or preference
shares are publicly traded or their fair value can otherwise be measured reliably, the
investment is subsequently measured at fair value with changes in fair value
recognised in profit or loss. All other such investments are subsequently measured at
cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair
value, which is normally the transaction price and are subsequently measured at fair
value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for
objective evidence of impairment at the end of each reporting date. If there is
objective evidence of impairment, an impairment loss is recognised in profit or loss
immediately.
All equity instruments regardless of significance, and other financial assets that are
individually significant, are assessed individually for impairment. Other financial
assets or either assessed individually or grouped on the basis of similar credit risk
characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent
that the reversal does not result in a carrying amount of the financial asset that
exceeds what the carrying amount would have been had the impairment not
previously been recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,372	1,372
At 31 December 25	1,372	1,372
Depreciation and impairment
Charge for year	181	181
At 31 December 25	181	181
Net book value
At 31 December 25	1,191	1,191
At 31 December 24	-	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	23,994	8,604
Amounts owed by group undertakings	16,316	53,698
Other debtors	32,956	-
Prepayments and accrued income	1,002	3,281
Total	74,268	65,583

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	274,826	38,353
Bank borrowings and overdrafts	2,325	15
Amounts owed to related parties	-	18,472
Taxation and social security	-	10,097
Accrued liabilities and deferred income	995	-
Total	278,146	66,937