EL & C Home Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10653321

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,241,514		1,335,615

			1,241,514		1,335,615
CURRENT ASSETS
Debtors	5	74,506		67,114
Cash at bank and in hand		65,948		47,866

		140,454		114,980
Creditors: Amounts Falling Due Within One Year	6	(1,372,463 )		(1,443,016 )

NET CURRENT ASSETS (LIABILITIES)			(1,232,009 )		(1,328,036 )

TOTAL ASSETS LESS CURRENT LIABILITIES			9,505		7,579

PROVISIONS FOR LIABILITIES
Deferred Taxation			(766 )		-

NET ASSETS			8,739		7,579

CAPITAL AND RESERVES
Called up share capital	7		240		240
Profit and Loss Account			8,499		7,339

SHAREHOLDERS' FUNDS			8,739		7,579

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EL & C Home Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr E L Home

Director

26 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

EL & C Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10653321 . The registered office is Thistlegate, Field Aston, Newport, TF10 9LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Fixtures & Fittings	25% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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EL & C Home Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	1,333,452	5,125	1,338,577
Additions	-	1,920	1,920
Disposals	(95,000 )	-	(95,000 )

As at 31 March 2026	1,238,452	7,045	1,245,497

Depreciation
As at 1 April 2025	-	2,962	2,962
Provided during the period	-	1,021	1,021

As at 31 March 2026	-	3,983	3,983

Net Book Value
As at 31 March 2026	1,238,452	3,062	1,241,514

As at 1 April 2025	1,333,452	2,163	1,335,615

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	68,317	49,310
Other debtors	6,189	17,804

	74,506	67,114

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	98	-
Amounts owed to group undertakings	1,203,132	1,323,922
Other creditors	95,918	86,418
Taxation and social security	73,315	32,676

	1,372,463	1,443,016

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	240	240

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