REGISTERED NUMBER: 07855828 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Elucian Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P Richardson

REGISTERED OFFICE:

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

REGISTERED NUMBER:

07855828 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

FIXED ASSETS

Tangible assets

4

-

173

Investments

5

35,903

33,655

35,903

33,828

CURRENT ASSETS

Debtors

6

3

-

Cash at bank

3,086

701

3,089

701

CREDITORS

Amounts falling due within one year

7

5,055

4,316

NET CURRENT LIABILITIES

(1,966

)

(3,615

)

TOTAL ASSETS LESS CURRENT LIABILITIES

33,937

30,213

PROVISIONS FOR LIABILITIES

-

99

NET ASSETS

33,937

30,114

CAPITAL AND RESERVES

Called up share capital

4

1

Retained earnings

33,933

30,113

SHAREHOLDERS' FUNDS

33,937

30,114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 17 August 2026 and were signed by:

P Richardson - Director

1.	STATUTORY INFORMATION

Elucian Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

6,889

DEPRECIATION

At 1 December 2024

6,716

Charge for year

173

At 30 November 2025

6,889

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

173

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 December 2024

33,655

Share of profit/(loss)

2,248

At 30 November 2025

35,903

NET BOOK VALUE

At 30 November 2025

35,903

At 30 November 2024

33,655

Cost or valuation at 30 November 2025 is represented by:

Other

investments

£

Valuation in 2023

62,985

Valuation in 2024

(29,330

)

Valuation in 2025

2,248

35,903

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

748

1,577

Other creditors

4,307

2,739

5,055

4,316

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P Richardson.