REGISTERED NUMBER: 05816163 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Elenem Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L J Boldison

SECRETARY:

M P Boldison

REGISTERED OFFICE:

2 Clifton Moor Business Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

REGISTERED NUMBER:

05816163 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Tangible assets

4

403,930

418,216

CURRENT ASSETS

Debtors

5

69,824

111,623

Investments

6

4

4

Cash at bank

3,042

370

72,870

111,997

CREDITORS

Amounts falling due within one year

7

78,086

87,780

NET CURRENT (LIABILITIES)/ASSETS

(5,216

)

24,217

TOTAL ASSETS LESS CURRENT LIABILITIES

398,714

442,433

CREDITORS

Amounts falling due after more than one year

8

(115,346

)

(164,970

)

PROVISIONS FOR LIABILITIES

(43,664

)

(46,950

)

NET ASSETS

239,704

230,513

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

145,235

147,667

Retained earnings

94,369

82,746

SHAREHOLDERS' FUNDS

239,704

230,513

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 9 July 2026 and were signed by:

L J Boldison - Director

1.	STATUTORY INFORMATION

Elenem 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 as modified by the revaluation of certain assets.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance and 20% straight line

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

400,000

27,185

427,185

Additions

-

654

654

At 31 March 2026

400,000

27,839

427,839

DEPRECIATION

At 1 April 2025

-

8,969

8,969

Charge for year

10,256

4,684

14,940

At 31 March 2026

10,256

13,653

23,909

NET BOOK VALUE

At 31 March 2026

389,744

14,186

403,930

At 31 March 2025

400,000

18,216

418,216

Cost or valuation at 31 March 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

194,831

-

194,831

Cost

205,169

27,839

233,008

400,000

27,839

427,839

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

-

4,350

Other debtors

-

7,500

Prepayments

4,824

-

4,824

11,850

Amounts falling due after more than one year:

Amounts owed by group undertakings

65,000

99,773

Aggregate amounts

69,824

111,623

6.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Unlisted investments

4

4

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

18,000

9,000

Amounts owed to group undertakings

41,757

43,635

Taxation and social security

1,172

5,107

Other creditors

17,157

30,038

78,086

87,780

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

60,346

87,970

Other creditors

55,000

77,000

115,346

164,970

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

80

Ordinary

£1

80

80

10

Ordinary A

£1

10

10

10

Ordinary B

£1

10

10

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

147,667

Transfer

(2,432

)

At 31 March 2026

145,235