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Company Registration No. 13514421 (England and Wales)
ELEM INVESTMENT EUROPE LTD Unaudited Financial Statements for the year ended 31 July 2025
ELEM INVESTMENT EUROPE LTD Unaudited Financial Statements Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ELEM INVESTMENT EUROPE LTD Company Information for the year ended 31 July 2025
Directors
Edwin TANG Mohamed Ferhan MOHAMED FAUZY Mui HA
Company Number
13514421 (England and Wales)
Registered Office
190 Sussex Gardens London W2 1TU United Kingdom
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ELEM INVESTMENT EUROPE LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Current assets
Inventories
157,916
281,512
Debtors
4
3,033
30,501
Cash at bank and in hand
1,471
661
162,420
312,674
Creditors: amounts falling due within one year
5
(172,811)
(320,200)
Net current liabilities
(10,391)
(7,526)
Net liabilities
(10,391)
(7,526)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(10,392)
(7,527)
Shareholders' funds
(10,391)
(7,526)
For the year ending 31 July 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 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 15 July 2026 and were signed on its behalf by
Mohamed Ferhan MOHAMED FAUZY Director Company Registration No. 13514421
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ELEM INVESTMENT EUROPE LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
ELEM INVESTMENT EUROPE LTD is a private company, limited by shares, registered in England and Wales, registration number 13514421. The registered office is 190 Sussex Gardens, London, W2 1TU, United Kingdom.
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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
3,033
30,501
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
350
-
Loans from directors
168,631
316,960
Accruals
3,830
3,240
172,811
320,200
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ELEM INVESTMENT EUROPE LTD Notes to the Accounts for the year ended 31 July 2025
6
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Edwin TANG
Director Loan Account
316,960
-
148,329
168,631
316,960
-
148,329
168,631
During the year, the Director loaned £168,631 to the company which was outstanding at the year end. The loan is repayable on demand with no interest.
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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