ACCOUNTS - Final Accounts

Registered number: 05272311

ELLI INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

ELLI INVESTMENTS LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 4

ELLI INVESTMENTS LIMITED

REGISTERED NUMBER: 05272311

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		250,000		250,000
Current assets
Debtors: amounts falling due within one year	5	5,190		-
Cash at bank and in hand		45,373		41,514
Creditors: amounts falling due within one year	6	-		(206,495)
Net current assets/(liabilities)			50,563		(164,981)
Provisions for liabilities
Deferred tax			(15,427)		(15,427)
Net assets			285,136		69,592

Capital and reserves
Called up share capital	1	1
Revaluation reserve	58,998	58,998
Profit and loss account	226,137	10,593
	285,136	69,592

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 July 2026.

K.T. Reel

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

ELLI INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Elli Investments Limited (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is Units 1-3 Malmesbury Road, Kingsditch Trading Estate, Cheltenham, Gloucestershire GL51 9PL, which is also the address of its principal place of business.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of rents on a receivable basis.

2.3

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

ELLI INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 2).

Page 3

ELLI INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Freehold investment property
		£
	Valuation
	At 1 April 2025	250,000
	At 31 March 2026	250,000

	Net book value
	At 31 March 2026	250,000
	At 31 March 2025	250,000

The freehold investment property was valued in the current year by the director on an open market value for existing use basis.

The historic cost of the property is £175,575 (2025: £175,575).

Debtors

					2026	2025
					£	£


Other debtors	5,190	-

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

	Other creditors	-	206,495

7.	Related party transactions
	Included within other creditors was a loan of £Nil from a related undertaking, a subsidiary of a company in which the director is a shareholder (2025: £206,495). The loan was written off during the year.

8.	Ultimate parent undertaking

The ultimate parent undertaking is Elli Investments Holdings Limited.

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