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
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
ELEM INVESTMENT EUROPE LTD
Statement of financial position
as at 31 July 2025
Inventories
157,916
281,512
Cash at bank and in hand
1,471
661
Creditors: amounts falling due within one year
(172,811)
(320,200)
Net current liabilities
(10,391)
(7,526)
Net liabilities
(10,391)
(7,526)
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
ELEM INVESTMENT EUROPE LTD
Notes to the Accounts
for the year ended 31 July 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
168,631
316,960
ELEM INVESTMENT EUROPE LTD
Notes to the Accounts
for the year ended 31 July 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
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).