IRIS Accounts Production v26.1.10.61 15438153 director 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15438153 2025-03-31 15438153 2026-03-31 15438153 2025-04-01 2026-03-31 15438153 2024-01-23 15438153 2024-01-24 2025-03-31 15438153 2025-03-31 15438153 ns15:EnglandWales 2025-04-01 2026-03-31 15438153 ns14:PoundSterling 2025-04-01 2026-03-31 15438153 ns10:Director1 2025-04-01 2026-03-31 15438153 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15438153 ns10:SmallEntities 2025-04-01 2026-03-31 15438153 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15438153 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 15438153 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15438153 ns10:FullAccounts 2025-04-01 2026-03-31 15438153 ns10:CompanySecretary1 2025-04-01 2026-03-31 15438153 ns10:RegisteredOffice 2025-04-01 2026-03-31 15438153 ns5:CurrentFinancialInstruments 2026-03-31 15438153 ns5:CurrentFinancialInstruments 2025-03-31 15438153 ns5:Non-currentFinancialInstruments 2026-03-31 15438153 ns5:Non-currentFinancialInstruments 2025-03-31 15438153 ns5:ShareCapital 2026-03-31 15438153 ns5:ShareCapital 2025-03-31 15438153 ns5:SharePremium 2026-03-31 15438153 ns5:SharePremium 2025-03-31 15438153 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 15438153 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 15438153 ns5:CostValuation 2025-03-31 15438153 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 15438153 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 15438153 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 15438153 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 15438153 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2026-03-31 15438153 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-31 15438153 ns5:Secured 2026-03-31 15438153 ns5:Secured 2025-03-31

REGISTERED NUMBER: 15438153 (England and Wales)

| ELEMY GROUP LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ELEMY GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | Mr R A Brine

| SECRETARY: | Miss C V Murphy

| REGISTERED OFFICE: | c/o Elemy Limited

| G R P & Metalwork

| Tod Point Road, Warrenby

| Redcar

| North Yorkshire

| TS10 5BA

| REGISTERED NUMBER: | 15438153 (England and Wales)

| ACCOUNTANTS: | ApC

| Chartered Accountants

| 7 St John Street

| Mansfield

| Nottinghamshire

| NG18 1QH

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 1,391,715 |  | 1,391,715 |  |

CURRENT ASSETS

Debtors | 6 | 6,155 |  | 7,873 |  |

Cash at bank | 10,805 |  | 10,847 |  |

16,960 |  | 18,720 |  |

CREDITORS

Amounts falling due within one year | 7 | 280,449 |  | 267,256 |  |

NET CURRENT LIABILITIES | (263,489 | ) | (248,536 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,128,226 |  | 1,143,179 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 488,140 |  | 541,062 |  |

NET ASSETS | 640,086 |  | 602,117 |  |

CAPITAL AND RESERVES

Called up share capital | 1,906 |  | 1,906 |  |

Share premium | 599,607 |  | 599,607 |  |

Retained earnings | 38,573 |  | 604 |  |

640,086 |  | 602,117 |  |

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

BALANCE SHEET - continued

31 MARCH 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mr R A Brine - Director

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Elemy Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Elemy Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Financial instruments

| Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,391,715 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,391,715 |  |

| At 31 March 2025 | 1,391,715 |  |

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Prepayments and accrued income | 6,155 |  | 7,873 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 50,866 |  | 44,462 |  |

| Amounts owed to group undertakings | 199,575 |  | 222,794 |  |

| Directors' current accounts | 30,000 |  | - |  |

| Accruals and deferred income | 8 |  | - |  |

280,449 |  | 267,256 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 55,666 |  | 47,558 |  |

| Bank loans - 2-5 years | 174,199 |  | 137,020 |  |

| Bank loans after more than 5 years | 258,275 |  | 356,484 |  |

488,140 |  | 541,062 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans after more than 5 years | 258,275 |  | 356,484 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 539,006 |  | 585,524 |  |

| The mortgage is secured against the property owned by Anglia Composites Limited by a cross company guarantee.

| ELEMY GROUP LIMITED (REGISTERED NUMBER: 15438153) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | RELATED PARTY DISCLOSURES

| During the period Elemy Group Limited received financial assistance from Elemy Limited for £6,781 (2025: £151,755) and Anglia Composites Limited for £Nil (2025: £71,039) but gave financial assistance of £30,000 (2025: £Nil) , the full amount for both was outstanding at the year end was £158,536 (2025: £151,755) for Elemy Limited and £41,039 (2025: £71,039) for Anglia Composites Limited.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr R A Brine.