Company Registration No. 14257507 (England and Wales)
E&L Family Group Limited
Unaudited accounts
for the year ended 31 July 2025
E&L Family Group Limited
Unaudited accounts
Contents
E&L Family Group Limited
Company Information
for the year ended 31 July 2025
Directors
Mohammad Ali El Moudallal
Farah EL-Azhar
Company Number
14257507 (England and Wales)
Registered Office
Suite 22 The Generator Business Centre
95 Miles Road
Mitcham
CR4 3FH
England
E&L Family Group Limited
Statement of financial position
as at 31 July 2025
Tangible assets
658,048
201,274
Cash at bank and in hand
72,226
20,224
Creditors: amounts falling due within one year
(54,506)
5,070
Net current assets
25,920
35,294
Total assets less current liabilities
686,520
236,600
Creditors: amounts falling due after more than one year
(503,550)
(254,925)
Provisions for liabilities
Net assets/(liabilities)
143,353
(18,325)
Called up share capital
200
200
Profit and loss account
143,153
(18,525)
Shareholders' funds
143,353
(18,325)
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
Mohammad Ali El Moudallal
Director
Company Registration No. 14257507
E&L Family Group Limited
Notes to the Accounts
for the year ended 31 July 2025
E&L Family Group Limited is a private company, limited by shares, registered in England and Wales, registration number 14257507. The registered office is Suite 22 The Generator Business Centre, 95 Miles Road, Mitcham, CR4 3FH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Investment property comprises land and buildings held to earn rental income and for capital appreciation. Investment property is initially recognised at cost, including directly attributable acquisition costs, and is subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss in the period in which they arise. Fair value is determined by the directors, taking into account market evidence and, where appropriate, independent professional valuations.
E&L Family Group Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Land & buildings
Cost or valuation
At valuation
5
Investments
Subsidiary undertakings
Valuation at 1 August 2024
32
Valuation at 31 July 2025
2,552
Amounts falling due within one year
Other debtors
8,200
10,000
7
Creditors: amounts falling due within one year
2025
2024
Other creditors
55,046
(3,461)
Loans from directors
(2,747)
(2,659)
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
503,550
254,925
Included in creditors is a sum totaling £2,747 (2024: £2,659) was due from the director to the company.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).