Company registration number 13010382 (England and Wales)
ELVORO CONSULTING LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ELVORO CONSULTING LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ELVORO CONSULTING LTD.
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
10,000
10,000
Debtors
3
100
100
Cash at bank and in hand
1,102
897
11,202
10,997
Creditors: amounts falling due within one year
4
(4,693)
(3,664)
Net current assets
6,509
7,333
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
6,409
7,233
Total equity
6,509
7,333

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 June 2026 and are signed on its behalf by:
Mr Charalambos Skotinos
Director
Company registration number 13010382 (England and Wales)
ELVORO CONSULTING LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Elvoro Consulting Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is 112c High Street, Hadleigh, Ipswich, Suffolk, IP7 5EL.

1.1
Reporting period

The year end has been extended from the 30th November 2025 to the 31st December 2025.

The year end has been extended as management have deemed that a year end aligning with the calendar year will be easier for them. Due to this change in year end, this current accounting period is 13 months long and so is not entirely comparable to the comparative year.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Stocks

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

ELVORO CONSULTING LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
ELVORO CONSULTING LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
100
100
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
63
2,364
Other creditors
4,630
1,300
4,693
3,664
5
Directors' transactions

The directors consider that there are no transactions to disclose.

6
Going concern

There are no going concern issues this year.

2025-12-31 2024-12-01 false false false 11 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Jimi Danielsen Mr A Rosenqvist Mr Charalambos Skotinos 13010382 2024-12-01 2025-12-31 13010382 2025-12-31 13010382 2024-11-30 13010382 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 13010382 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 13010382 core:CurrentFinancialInstruments 2025-12-31 13010382 core:CurrentFinancialInstruments 2024-11-30 13010382 core:ShareCapital 2025-12-31 13010382 core:ShareCapital 2024-11-30 13010382 core:RetainedEarningsAccumulatedLosses 2025-12-31 13010382 core:RetainedEarningsAccumulatedLosses 2024-11-30 13010382 bus:Director3 2024-12-01 2025-12-31 13010382 2023-12-01 2024-11-30 13010382 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-12-31 13010382 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-12-31 13010382 bus:FRS102 2024-12-01 2025-12-31 13010382 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-12-31 13010382 bus:Director1 2024-12-01 2025-12-31 13010382 bus:Director2 2024-12-01 2025-12-31 13010382 bus:FullAccounts 2024-12-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP