Registered number
11890254
ELER LIMITED
Filleted Accounts
31 March 2026

ELER LIMITED
Profit and Loss Account
for the year ended 31 March 2026
|  |  |  |  |  | 2026 |  | 2025
£ | £
Turnover | 9,664,050 |  | 7,856,952
Cost of sales | (6,816,004) |  | (5,736,589)
Gross profit | 2,848,046 |  | 2,120,363
Distribution costs | (715,222) |  | (213,903)
Administrative expenses | (439,288) |  | (573,842)
Operating profit | 1,693,536 |  | 1,332,618
Profit before taxation | 1,693,536 |  | 1,332,618
Tax on profit | (423,384) |  | (258,642)
Profit for the financial year | 1,270,152 |  | 1,073,976

ELER LIMITED
Registered number: | 11890254
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Intangible assets | 3 |  |  | 275,256 |  |  | 275,256
Tangible assets | 4 |  |  | 975,632 |  |  | 975,632
|  |  |  | 1,250,888 |  |  | 1,250,888
Current assets
Stocks |  |  | 1,632,988 |  |  | 1,423,659
Debtors | 5 |  | 721,826 |  |  | 1,456,911
Cash at bank and in hand |  |  | 2,534,547 |  |  | 552,685
|  |  | 4,889,361 |  |  | 3,433,255
Creditors: amounts falling due within one year | 6 |  | (836,150) |  |  | (650,196)
Net current assets |  |  |  | 4,053,211 |  |  | 2,783,059
Net assets |  |  |  | 5,304,099 |  |  | 4,033,947
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 5,304,098 |  |  | 4,033,946
Shareholders' funds |  |  |  | 5,304,099 |  |  | 4,033,947
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Natalie Louise Anfield
Director
Approved by the board on 8 August 2026

ELER LIMITED
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 22 |  | 22
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 April 2025 | 275,256
| At 31 March 2026 | 275,256
| Amortisation
| At 31 March 2026 | -
| Net book value
| At 31 March 2026 | 275,256
| At 31 March 2025 | 275,256
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 April 2025 | 475,000 |  | 483,794 |  | 481,098 |  | 1,439,892
| At 31 March 2026 | 475,000 |  | 483,794 |  | 481,098 |  | 1,439,892
| Depreciation
| At 1 April 2025 | - |  | 236,126 |  | 228,134 |  | 464,260
| At 31 March 2026 | - |  | 236,126 |  | 228,134 |  | 464,260
| Net book value
| At 31 March 2026 | 475,000 |  | 247,668 |  | 252,964 |  | 975,632
| At 31 March 2025 | 475,000 |  | 247,668 |  | 252,964 |  | 975,632
5 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 721,826 |  | 1,456,911
6 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 412,766 |  | 338,942
| Taxation and social security costs | 423,384 |  | 311,254
|  |  |  |  |  | 836,150 |  | 650,196
7 | Other information
| ELER LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 2 Squires Gate Lane
| Blackpool
| England
| FY4 3RL

ELER LIMITED 11890254 false 2025-04-01 2026-03-31 2026-03-31 VT Final Accounts May 2026 Natalie Louise Anfield No description of principal activity 11890254 2024-04-01 2025-03-31 11890254 core:WithinOneYear 2025-03-31 11890254 core:ShareCapital 2025-03-31 11890254 core:RetainedEarningsAccumulatedLosses 2025-03-31 11890254 2025-04-01 2026-03-31 11890254 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11890254 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11890254 bus:Director40 2025-04-01 2026-03-31 11890254 countries:England 2025-04-01 2026-03-31 11890254 bus:FRS102 2025-04-01 2026-03-31 11890254 bus:FilletedAccounts 2025-04-01 2026-03-31 11890254 2026-03-31 11890254 core:WithinOneYear 2026-03-31 11890254 core:ShareCapital 2026-03-31 11890254 core:RetainedEarningsAccumulatedLosses 2026-03-31 11890254 core:Goodwill 2026-03-31 11890254 core:LandBuildings 2026-03-31 11890254 core:PlantMachinery 2026-03-31 11890254 core:Vehicles 2026-03-31 11890254 2025-03-31 11890254 core:Goodwill 2025-03-31 11890254 core:LandBuildings 2025-03-31 11890254 core:PlantMachinery 2025-03-31 11890254 core:Vehicles 2025-03-31 iso4217:GBP xbrli:pure