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Registration number: 07806144

ELS Education Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

ELS Education Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

ELS Education Ltd

Company Information

Directors: | Mr C Ladwa Mr S Ghapson

Registered office: | Savoy House Savoy Circus London W3 7DA

Registered number: | 07806144

Accountants: | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

ELS Education Ltd

(Registration number: 07806144)
Balance Sheet as at 31 March 2026

| Note | 31.03.26 | 31.03.25
|  | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 1,478 |  | 2,101
CURRENT ASSETS |  |  |  |  |
Debtors | 5 | 2,524 |  | 21,605 |
Cash at bank and in hand |  | 292,025 |  | 328,779 |
|  | 294,549 |  | 350,384 |
CREDITORS |  |  |  |  |
Creditors within 1yr | 6 | 45,707 |  | 28,820 |
Net current assets |  |  | 248,842 |  | 321,564
Total assets less current liabilities |  |  | 250,320 |  | 323,665
PROVISIONS FOR LIABILITIES |  |  | (281) |  | (399)
Net assets |  |  | 250,039 |  | 323,266
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 249,939 |  | 323,166
Shareholders' funds |  |  | 250,039 |  | 323,266

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

ELS Education Ltd

(Registration number: 07806144)
Balance Sheet as at 31 March 2026 (continued)

Approved and authorised by the Board on 3 August 2026 and signed on its behalf by:

.........................................

Mr C Ladwa - Director

.........................................

Mr S Ghapson - Director

ELS Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1. | General information

ELS Education 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

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The accounts have been prepared on a going concern basis on the understanding that the director will continue to support the business for a period of not less than 12 months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

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

ELS Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Office equipment | Straight line over 3 years

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

ELS Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4. | Tangible assets

| Computer equipment £
Cost or valuation
At 1 April 2025 | 13,242
Additions | 1,233
At 31 March 2026 | 14,475
Depreciation
At 1 April 2025 | 11,141
Charge for the year | 1,856
At 31 March 2026 | 12,997
Carrying amount
At 31 March 2026 | 1,478
At 31 March 2025 | 2,101

5. | Debtors

Current | 31.03.26 £ | 31.03.25 £
Trade debtors | 144 | 20,405
Other debtors | 2,380 | 1,200
| 2,524 | 21,605

ELS Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6. | Creditors

Creditors: amounts falling due within one year

| 31.03.26 £ | 31.03.25 £
Due within one year |  |
Taxation and social security | 1,172 | 5,165
Accruals and deferred income | 3,500 | 10,384
Other creditors | 41,035 | 13,271
| 45,707 | 28,820

Included in other creditors is £40,947 owed to the directors of the company. No interest or repayment terms have been set.