The average number of persons, including directors, employed by the company during the year was as follows:

The company transitioned to FRS 105 from FRS 102 section 1A at 1 November 2024. No material adjustments arose on transition.

At the reporting date the company had net current liabilities and total net liabilities; however the director has confirmed their willingness to financially support the company and will not recall the funds owed to them until the entity returns to a net assets position. On this basis and at the point of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Elm Installations Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Garrett Road, Little Canfield, Dunmow, CM6 IPN.

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true