Elaje Limited - Filleted accounts

Registered number

06418745

Elaje Limited

Filleted Accounts

30 November 2025

Elaje Limited
Registered number:		06418745
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		113,213			49,981

Current assets
Stocks		67,947			68,633
Debtors	4	62,174			27,772
Cash at bank and in hand		45,360			36,445
		175,481			132,850

Creditors: amounts falling due within one year	5	(424,493)			(312,827)

Net current liabilities			(249,012)			(179,977)

Total assets less current liabilities			(135,799)			(129,996)

Creditors: amounts falling due after more than one year	6		-			(11,368)

Provisions for liabilities			(9,205)			(6,109)


Net liabilities			(145,004)			(147,473)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(145,104)			(147,573)

Shareholders' funds			(145,004)			(147,473)

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.




Eleanor Rose
Director
Approved by the board on 29 August 2026

Elaje Limited
Notes to the Accounts
for the year ended 30 November 2025


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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets,at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			31		30


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 December 2024	28,021		124,466		152,487
	Additions	-		87,064		87,064
	Disposals	-		(2,298)		(2,298)
	At 30 November 2025	28,021		209,232		237,253

	Depreciation
	At 1 December 2024	7,704		94,802		102,506
	Charge for the year	1,451		22,381		23,832
	On disposals	-		(2,298)		(2,298)
	At 30 November 2025	9,155		114,885		124,040

	Net book value
	At 30 November 2025	18,866		94,347		113,213
	At 30 November 2024	20,317		29,664		49,981


4	Debtors			2025		2024
£					£

	Trade debtors			6,344		-
	Other debtors			55,830		27,772
				62,174		27,772


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			18,521		26,765
	Obligations under finance lease and hire purchase contracts			2,277		6,358
	Trade creditors			118,407		43,166
	Taxation and social security costs			96,672		89,094
	Other creditors			188,616		147,444
				424,493		312,827


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		9,091
	Obligations under finance lease and hire purchase contracts			-		2,277
				-		11,368


7	Related party transactions

	Consultancy fees of £40700 (2024 £41,050) were paid to an entity that was 100% controlled by a Director of the company.


8	Other information

	Elaje Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Dogrose Barn
	Green Street
	Willingham
	Cambs
	CB24 5JA