THE ELMS HOLDING LIMITED


Director	UECKERMANN, Willem Adriaan, Dr


Company Secretary	UECKERMANN, Johanna Christina


Registered Address	10 Minster Way
	Maldon
	CM9 6YT


Registered Number	08980147 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		244,999		244,999
			244,999		244,999
Current assets
Cash at bank and on hand		631,460		1
		631,460		1
Creditors amounts falling due within one year	4	(543,693)		(179,000)
Net current assets (liabilities)			87,767		(178,999)
Total assets less current liabilities			332,766		66,000
Net assets			332,766		66,000
Capital and reserves
Called up share capital			200		200
Other reserves			244,800		244,800
Profit and loss account			87,766		(179,000)
Shareholders' funds			332,766		66,000

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 July 2026, and are signed on its behalf by:

UECKERMANN, Willem Adriaan, Dr
Director
Registered Company No. 08980147

THE ELMS HOLDING LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 November 24	244,999	244,999
At 31 October 25	244,999	244,999
Net book value
At 31 October 25	244,999	244,999
At 31 October 24	244,999	244,999

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	542,967	179,000
Accrued liabilities and deferred income	726	-
Total	543,693	179,000


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Guarantees provided on behalf of directors
	At the balance sheet date, the company owes the director, Dr W A Ueckermann, £541,447 (2024: £179,000).