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Company Registration No. 09222167 (England and Wales)
Elmiradi Ltd Unaudited accounts for the year ended 30 September 2025
Elmiradi Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Elmiradi Ltd Company Information for the year ended 30 September 2025
Director
Kostadin Strahilov Hadzhiivanov
Company Number
09222167 (England and Wales)
Registered Office
51 Shropshire Street Market Drayton TF9 3DA United Kingdom
Accountants
DoKument Ltd 51 Shropshire Street Market Drayton Shropshire TF9 3DA
- 3 -
Elmiradi Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
5
- 
162,688 
Current assets
Debtors
6
153,991 
- 
Cash at bank and in hand
80 
80 
154,071 
80 
Creditors: amounts falling due within one year
7
(2,949)
(151,106)
Net current assets/(liabilities)
151,122 
(151,026)
Total assets less current liabilities
151,122 
11,662 
Creditors: amounts falling due after more than one year
8
(151,106)
- 
Net assets
16 
11,662 
Capital and reserves
Called up share capital
9
2 
2 
Revaluation reserve
- 
27,287 
Profit and loss account
14 
(15,627)
Shareholders' funds
16 
11,662 
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 28 May 2026 and were signed on its behalf by
Kostadin Strahilov Hadzhiivanov Director Company Registration No. 09222167
- 4 -
Elmiradi Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Elmiradi Ltd is a private company, limited by shares, registered in England and Wales, registration number 09222167. The registered office is 51 Shropshire Street, Market Drayton, TF9 3DA, United Kingdom.
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
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 11 below.
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 pound sterling.
The company had no intangible fixed assets at the year end.
5
Investment property
2025 
£ 
Fair value at 1 October 2024
162,688 
Disposals
(162,688)
At 30 September 2025
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
153,991 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,025 
- 
Loans from directors
1,084 
151,106 
Accruals
840 
- 
2,949 
151,106 
- 5 -
Elmiradi Ltd Notes to the Accounts for the year ended 30 September 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
151,106 
- 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
11
Reconciliations on adoption of FRS 102
- 6 -