ELER LIMITED - Filleted accounts

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