Company Registration No. 15081917 (England and Wales)
Elamro 1 Ltd
Unaudited accounts
for the year ended 31 March 2026
Elamro 1 Ltd
Unaudited accounts
Contents
Elamro 1 Ltd
Company Information
for the year ended 31 March 2026
Directors
DEOL, Elisha
SHAH, Ronak
Company Number
15081917 (England and Wales)
Registered Office
1 Little Holt
New Wanstead
London
London
E11 2SJ
England
Elamro 1 Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
51,176
12,746
Investment property
414,000
364,723
Cash at bank and in hand
(120,586)
7,454
Creditors: amounts falling due within one year
(64,024)
(185,650)
Net current liabilities
(179,610)
(177,799)
Total assets less current liabilities
285,566
199,670
Creditors: amounts falling due after more than one year
(256,398)
(256,398)
Provisions for liabilities
Deferred tax
(11,217)
(1,854)
Net assets/(liabilities)
17,951
(58,582)
Called up share capital
100
100
Fair value reserve
47,817
7,903
Profit and loss account
(29,966)
(66,585)
Shareholders' funds
17,951
(58,582)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by
SHAH, Ronak
Director
Company Registration No. 15081917
Elamro 1 Ltd
Notes to the Accounts
for the year ended 31 March 2026
Elamro 1 Ltd is a private company, limited by shares, registered in England and Wales, registration number 15081917. The registered office is 1 Little Holt, New Wanstead, London, London, E11 2SJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less accumulated depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Fixtures & fittings
25% Straight Line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Elamro 1 Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2025
-
15,004
15,004
At 31 March 2026
47,297
15,004
62,301
At 1 April 2025
-
2,258
2,258
Charge for the year
6,609
2,258
8,867
At 31 March 2026
6,609
4,516
11,125
At 31 March 2026
40,688
10,488
51,176
At 31 March 2025
-
12,746
12,746
Fair value at 1 April 2025
364,723
Net gain from fair value adjustments
49,277
The investment properties were valued by the directors at 31 March 2026 by reference to available market evidence.
Amounts falling due within one year
Accrued income and prepayments
-
397
7
Creditors: amounts falling due within one year
2026
2025
Loans from directors
64,024
185,650
8
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
256,398
256,398
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Elamro 1 Ltd
Notes to the Accounts
for the year ended 31 March 2026
10
Average number of employees
During the year the average number of employees was 0 (2025: 0).