REGISTERED NUMBER: 13670637 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

ELM Development Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R McKay

SECRETARY:

REGISTERED OFFICE:

Unit 10

Area C Riverside Court

Delph

Oldham

Lancashire

OL3 5FZ

REGISTERED NUMBER:

13670637 (England and Wales)

ACCOUNTANTS:

Calderbrook House Ltd

Trent Industrial Estate

Shaw

Oldham

Greater Manchester

OL2 7UT

FIXED ASSETS

Tangible assets

4

154,143

181,344

CURRENT ASSETS

Debtors

5

370,024

180,577

Cash at bank

509,220

2,812

879,244

183,389

CREDITORS

Amounts falling due within one year

6

611,048

169,725

NET CURRENT ASSETS

268,196

13,664

TOTAL ASSETS LESS CURRENT LIABILITIES

422,339

195,008

CREDITORS

Amounts falling due after more than one year

7

36,220

45,100

NET ASSETS

386,119

149,908

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

386,117

149,906

386,119

149,908

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

R McKay - Director

1.	STATUTORY INFORMATION

ELM Development Group Ltd 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.

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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

247,988

DEPRECIATION

At 1 November 2024

66,644

Charge for year

27,201

At 31 October 2025

93,845

NET BOOK VALUE

At 31 October 2025

154,143

At 31 October 2024

181,344

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

370,024

172,163

Other debtors

-

8,414

370,024

180,577

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

5,005

5,005

Trade creditors

353,966

76,208

Taxation and social security

36,130

-

Other creditors

215,947

88,512

611,048

169,725

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

36,220

45,100