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Registered number: 05300618
Elmrose Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Elmrose Holdings Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4—6

Page 1
Elmrose Holdings Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr D M Morris-Adams
| Mrs R M Morris-Adams
Secretary | Mr D M Morris-Adams
Company Number | 05300618
Registered Office | 1411 Landmark West Marsh Wall
| London
| E14 9AH
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

Page 1
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Elmrose Holdings Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Elmrose Holdings Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Elmrose Holdings Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Elmrose Holdings Limited , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Elmrose Holdings Limited and state those matters that we have agreed to state to the directors of Elmrose Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmrose Holdings Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Elmrose Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Elmrose Holdings Limited . You consider that Elmrose Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Elmrose Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ERC Accountants and Business Advisers Limited
13 July 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Elmrose Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05300618

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,407,500 |  | 4,007,500
|  |  | 4,407,500 |  | 4,007,500
CURRENT ASSETS
Debtors | 5 | 3,625 |  | 1,525 |
Cash at bank and in hand |  | 83,947 |  | 91,276 |
|  | 87,572 |  | 92,801 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,828,481 ) |  | (1,492,221 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,740,909 ) |  | (1,399,420 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,666,591 |  | 2,608,080
NET ASSETS |  |  | 2,666,591 |  | 2,608,080
CAPITAL AND RESERVES
Called up share capital | 8 |  | 50 |  | 50
Profit and Loss Account |  |  | 2,666,541 |  | 2,608,030
SHAREHOLDERS' FUNDS |  |  | 2,666,591 |  | 2,608,080

For the year ending 31 December 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr D M Morris-Adams Director
13 July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Elmrose Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Elmrose Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05300618 . The registered office is 1411 Landmark West Marsh Wall, London, E14 9AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | nil

2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
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Elmrose Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 January 2025 | 4,007,500
Additions | 385,431
Revaluation | 14,569
As at 31 December 2025 | 4,407,500
Net Book Value
As at 31 December 2025 | 4,407,500
As at 1 January 2025 | 4,007,500

Cost or valuation as at 31 December 2025 represented by:

| Land & Property
--- | ---
| Freehold
| £
At cost | 3,485,356
At valuation | 922,144
| 4,407,500

The properties were valued at 31st December 2025 by the directors at the carrying value above.
The directors deem this to be accurate and correctly reflect the fair value of the properties at the year end date.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,625 |  | 1,525

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,426,831 |  | 1,426,831
Other creditors | 376,487 |  | 28,760
Taxation and social security | 25,163 |  | 36,630
| 1,828,481 |  | 1,492,221

The loans are secured by way of charges on the properties.
Page 5
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Elmrose Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50 |  | 50

9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced funds totalling £405,220 (2024: £468) and withdrew funds totalling £48,902 (2024: £Nil). At the
balance sheet date the amount payable to the director was £356,318 (2024 : £nil).
Dividends were paid to the director in respect of their shareholding totalling £40,000 (2024 : Nil)
The aggregate remuneration paid to key management personnel for the year was £5,250 (2024: £NIL).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
11. Profit and loss reserve
The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non distributable as follows:

| 2025 |  | 2024
| £ |  | £
Distributable profit and loss reserves | 1,744,397 |  | 1,700,455
Non-distributable profit and loss reserves | 922,144 |  | 907,575
| 2,666,541 |  | 2,608,030

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