REGISTERED NUMBER: 12551650 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ELSMORE LETTINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T R Elsmore

REGISTERED OFFICE:

Clarence House

Milford Road

Elstead

Surrey

GU8 6HP

REGISTERED NUMBER:

12551650 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

1,390,000

1,390,000

CURRENT ASSETS

Debtors

5

51,054

51,010

Cash at bank

11,936

9,783

62,990

60,793

CREDITORS

Amounts falling due within one year

6

844,367

357,467

NET CURRENT LIABILITIES

(781,377

)

(296,674

)

TOTAL ASSETS LESS CURRENT LIABILITIES

608,623

1,093,326

CREDITORS

Amounts falling due after more than one year

7

(450,000

)

(935,000

)

PROVISIONS FOR LIABILITIES

(26,600

)

(26,600

)

NET ASSETS

132,023

131,726

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

113,400

113,400

Retained earnings

18,622

18,325

SHAREHOLDERS' FUNDS

132,023

131,726

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 31 July 2026 and were signed by:

Mr T R Elsmore - Director

1.	STATUTORY INFORMATION

Elsmore Lettings 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 as modified by the revaluation of certain assets.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

1,390,000

NET BOOK VALUE

At 31 December 2025

1,390,000

At 31 December 2024

1,390,000

The property was valued by Kempton Carr Croft an independent professionally qualified valuer.on 12 November 2020.

The directors' believe the residential property market is in a similar position therefore no revaluation in financial year.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

50,000

50,000

Other debtors

1,054

1,010

51,054

51,010

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

834,857

341,857

Taxation and social security

1,100

3,795

Other creditors

8,410

11,815

844,367

357,467

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

450,000

935,000

8.	SECURED DEBTS

The following legal charge was registered at Companies House on 6 June 2024:

Wman Property Co Ltd charge over the property at Armoury House, Lion Mead, Haslemere, Surrey, GU27 1LF. Charge no 1255 1650 0003.

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

113,400

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T R Elsmore.