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Company Registration No. 03711573 (England and Wales)
Elm House Software Ltd Unaudited accounts for the year ended 31 May 2026
Elm House Software Ltd Unaudited accounts Contents
Page
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Elm House Software Ltd Company Information for the year ended 31 May 2026
Directors
J Barker C Barker
Company Number
03711573 (England and Wales)
Registered Office
9 Barnside Hibaldstow Brigg North Lincs DN20 9RA
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Elm House Software Ltd Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
73,546 
71,473 
Current assets
Inventories
72,216 
72,752 
Debtors
7,859 
- 
Cash at bank and in hand
25,744 
23,668 
105,819 
96,420 
Creditors: amounts falling due within one year
(81,856)
(7,666)
Net current assets
23,963 
88,754 
Total assets less current liabilities
97,509 
160,227 
Creditors: amounts falling due after more than one year
- 
(60,011)
Provisions for liabilities
Deferred tax
(14,000)
(13,580)
Net assets
83,509 
86,636 
Capital and reserves
Called up share capital
1,001 
1,001 
Profit and loss account
82,508 
85,635 
Shareholders' funds
83,509 
86,636 
For the year ending 31 May 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 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 8 July 2026 and were signed on its behalf by
J Barker Director Company Registration No. 03711573
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Elm House Software Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Elm House Software Ltd is a private company, limited by shares, registered in England and Wales, registration number 03711573. The registered office is 9 Barnside, Hibaldstow, Brigg, North Lincs, DN20 9RA.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Elm House Software Ltd Notes to the Accounts for the year ended 31 May 2026
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2025
106,654 
777 
9,488 
116,919 
Additions
106,730 
- 
- 
106,730 
Disposals
(102,992)
- 
- 
(102,992)
At 31 May 2026
110,392 
777 
9,488 
120,657 
Depreciation
At 1 June 2025
39,012 
347 
6,087 
45,446 
Charge for the year
12,484 
80 
921 
13,485 
On disposals
(11,820)
- 
- 
(11,820)
At 31 May 2026
39,676 
427 
7,008 
47,111 
Net book value
At 31 May 2026
70,716 
350 
2,480 
73,546 
At 31 May 2025
67,642 
430 
3,401 
71,473 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,859 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,679 
- 
Obligations under finance leases and hire purchase contracts
60,999 
3,802 
Taxes and social security
(375)
1,864 
Other creditors
20 
- 
Loans from directors
19,533 
2,000 
81,856 
7,666 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
60,011 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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