REGISTERED NUMBER: 12411130 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Elemental Consulting Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Hipkiss

REGISTERED OFFICE:

Unit 2E, 4020 Middlemarch

Siskin Parkway East

Coventry

West Midlands

CV3 4SU

REGISTERED NUMBER:

12411130 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

14,885

24,895

Tangible assets

5

208,921

83,018

223,806

107,913

CURRENT ASSETS

Debtors

6

242,114

167,556

Cash at bank

330,346

538,958

572,460

706,514

CREDITORS

Amounts falling due within one year

7

90,303

133,620

NET CURRENT ASSETS

482,157

572,894

TOTAL ASSETS LESS CURRENT LIABILITIES

705,963

680,807

CREDITORS

Amounts falling due after more than one year

8

-

(8,792

)

PROVISIONS FOR LIABILITIES

(44,292

)

(22,146

)

NET ASSETS

661,671

649,869

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

661,571

649,769

661,671

649,869

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

R Hipkiss - Director

1.	STATUTORY INFORMATION

Elemental Consulting Group Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Short leasehold

-

Straight line over 10 years

Improvements to property

-

Straight line over 5 years

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

40,863

Additions

5,000

At 31 March 2026

45,863

AMORTISATION

At 1 April 2025

15,968

Charge for year

15,010

At 31 March 2026

30,978

NET BOOK VALUE

At 31 March 2026

14,885

At 31 March 2025

24,895

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 April 2025

-

7,438

16,108

Additions

4,000

56,379

13,834

Disposals

-

(7,438

)

-

At 31 March 2026

4,000

56,379

29,942

DEPRECIATION

At 1 April 2025

-

-

6,028

Charge for year

400

4,842

2,577

Eliminated on disposal

-

-

-

At 31 March 2026

400

4,842

8,605

NET BOOK VALUE

At 31 March 2026

3,600

51,537

21,337

At 31 March 2025

-

7,438

10,080

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

17,393

81,363

32,866

155,168

Additions

32,158

74,644

14,998

196,013

Disposals

-

(72,765

)

-

(80,203

)

At 31 March 2026

49,551

83,242

47,864

270,978

DEPRECIATION

At 1 April 2025

5,631

37,822

22,669

72,150

Charge for year

4,082

13,593

7,253

32,747

Eliminated on disposal

-

(42,840

)

-

(42,840

)

At 31 March 2026

9,713

8,575

29,922

62,057

NET BOOK VALUE

At 31 March 2026

39,838

74,667

17,942

208,921

At 31 March 2025

11,762

43,541

10,197

83,018

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

139,461

122,032

Other debtors

102,653

45,524

242,114

167,556

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

8,770

10,311

Trade creditors

6,736

3,439

Taxation and social security

55,041

111,900

Other creditors

19,756

7,970

90,303

133,620

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

8,792

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

41,500

-

Between one and five years

145,250

-

186,750

-

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

R Hipkiss

Balance outstanding at start of year

(972

)

(1,005

)

Amounts advanced

2,258

46,938

Amounts repaid

(238

)

(46,905

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,048

(972

)

The above amount owed to the company by the director is repaid in full following the balance sheet date.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Hipkiss.