Company Registration No. 13326651 (England and Wales)
ELM Living Limited
Unaudited accounts
for the year ended 31 March 2026
ELM Living Limited
Unaudited accounts
Contents
ELM Living Limited
Company Information
for the year ended 31 March 2026
Company Number
13326651 (England and Wales)
Registered Office
3 HURSTBOURNE AVENUE
CHRISTCHURCH
BH23 4RQ
ENGLAND
ELM Living Limited
Statement of financial position
as at 31 March 2026
Tangible assets
4,199
4,066
Cash at bank and in hand
8,609
3,679
Creditors: amounts falling due within one year
(18,093)
(15,927)
Net current liabilities
(8,894)
(8,890)
Net liabilities
(4,695)
(4,824)
Called up share capital
10
10
Profit and loss account
(4,705)
(4,834)
Shareholders' funds
(4,695)
(4,824)
For the year ending 31 March 2026 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 her 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 16 June 2026 and were signed on its behalf by
Emma Morgan
Director
Company Registration No. 13326651
ELM Living Limited
Notes to the Accounts
for the year ended 31 March 2026
ELM Living Limited is a private company, limited by shares, registered in England and Wales, registration number 13326651. The registered office is 3 HURSTBOURNE AVENUE, CHRISTCHURCH, BH23 4RQ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year.
Revenue is recognised on the sale of goods when the goods are delivered and title has passed.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% straight line
Computer equipment
25% straight line
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. A "first in first out" basis is used.
ELM Living Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
3,800
2,161
5,961
At 31 March 2026
4,163
2,867
7,030
At 1 April 2025
919
976
1,895
Charge for the year
416
520
936
At 31 March 2026
1,335
1,496
2,831
At 31 March 2026
2,828
1,371
4,199
At 31 March 2025
2,881
1,185
4,066
6
Creditors: amounts falling due within one year
2026
2025
Loans from directors
16,940
14,752
7
Transactions with related parties
The following material transactions with directors and shareholders have not been conducted under normal market conditions:
Interest is not being charged on the director's loan included within creditors.
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).