REGISTERED NUMBER: 04984033 (England and Wales)

Financial Statements

for the Year Ended 5 April 2026

for

ELMO TRADING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E E Opacic

Miss K Crookes

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

04984033 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

-

1,500

CURRENT ASSETS

Stocks

16,800

19,300

Debtors

5

2,510

2,507

Cash at bank

797

170

20,107

21,977

CREDITORS

Amounts falling due within one year

6

5,457

3,701

NET CURRENT ASSETS

14,650

18,276

TOTAL ASSETS LESS CURRENT LIABILITIES

14,650

19,776

CREDITORS

Amounts falling due after more than one year

7

39,816

47,848

NET LIABILITIES

(25,166

)

(28,072

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(25,168

)

(28,074

)

SHAREHOLDERS' FUNDS

(25,166

)

(28,072

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

E E Opacic - Director

1.	STATUTORY INFORMATION

Elmo Trading Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have confirmed that they will continue to give financial support to the company until such time as its position improves.

In addition the directors have confirmed that they will not recall their loans within twelve months.

The directors consider that it is appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 6 April 2025

1,500

Disposals

(1,500

)

At 5 April 2026

-

NET BOOK VALUE

At 5 April 2026

-

At 5 April 2025

1,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

2,510

2,507

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,480

2,724

Other creditors

147

147

Accrued expenses

830

830

5,457

3,701

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loan

1,818

4,493

Directors' loan accounts

37,998

43,355

39,816

47,848

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is E E Opacic.