Registration number: 03600388

Elderhill Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Elderhill Limited

Balance Sheet
31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	178,768	151,221
Cash at bank and in hand		5	5
		178,773	151,226
Creditors: Amounts falling due within one year	5	(30,287)	(2,340)
Net assets		148,486	148,886
Capital and reserves
Called up share capital		142,389	142,389
Retained earnings		6,097	6,497
Shareholders' funds		148,486	148,886

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 prepared and 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.

Approved and authorised by the Board on 31 May 2026 and signed on its behalf by:
 

......................................... Mr C D Welsh Director

Company Registration Number: 03600388

Elderhill Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Quay West
Mediacityuk
Trafford Wharf Road
Manchester
M17 1HH

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.

Group accounts not prepared

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.

Elderhill Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

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.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2024 - 0).

4

Debtors

Current	Note	2025 £	2024 £
Trade debtors		28,687	1,140
Amounts owed by related parties		150,081	150,081
		178,768	151,221

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		28,687	-
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest		1,600	2,340
		30,287	2,340