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Registered number: 12247959
Elm Tree Living Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
MoneyIQ Ltd
15 Wendela Close
Woking
Surrey
GU22 7JU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12247959
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 850,000 850,000
850,000 850,000
CURRENT ASSETS
Investments 6 131,226 131,226
Cash at bank and in hand 153 481
131,379 131,707
Creditors: Amounts Falling Due Within One Year 7 (6,259 ) (12,804 )
NET CURRENT ASSETS (LIABILITIES) 125,120 118,903
TOTAL ASSETS LESS CURRENT LIABILITIES 975,120 968,903
Creditors: Amounts Falling Due After More Than One Year 8 (876,160 ) (884,996 )
NET ASSETS 98,960 83,907
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 10 322,154 322,154
Profit and Loss Account (224,194 ) (239,247 )
SHAREHOLDERS' FUNDS 98,960 83,907
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Darren Evans
Director
17/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elm Tree Living Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12247959 . The registered office is CBS House, Unit 2 Legion Court, Ewhurst Road, Cranleigh, GU6 7HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 November 2024 850,000
As at 31 October 2025 850,000
Net Book Value
As at 31 October 2025 850,000
As at 1 November 2024 850,000
5. Debtors
2025 2024
£ £
Due within one year
Page 3
Page 4
6. Current Asset Investments
2025 2024
£ £
Unlisted investments 131,226 131,226
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 600
Accruals and deferred income 1,200 600
Director's loan account 5,059 11,604
6,259 12,804
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Private Investor 1 384,009 384,009
Bank Loan 2,275 6,175
Bank Mortgage 489,876 494,812
876,160 884,996
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 322,154 (239,247 )
Profit for the year and total comprehensive income - 15,053
As at 31 October 2025 322,154 (224,194 )
Page 4