Elegance & Comfort UK Ltd

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

Registered number: 16106294

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		35,977

			35,977
CURRENT ASSETS
Stocks	5	156,565
Debtors	6	225,743
Cash at bank and in hand		58,261

		440,569
Creditors: Amounts Falling Due Within One Year	7	(732,016 )

NET CURRENT ASSETS (LIABILITIES)			(291,447 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(255,470 )

NET LIABILITIES			(255,470 )

CAPITAL AND RESERVES
Called up share capital	8		1
Profit and Loss Account			(255,471 )

SHAREHOLDERS' FUNDS			(255,470)

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Elegance & Comfort UK Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period 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 Yinghui Ma

Director

02/09/2026

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

1. General Information

Elegance & Comfort UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16106294 . The registered office is 15 Peverel Road, Cambridge, CB5 8RN.

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:

Leasehold	Over the period of the lease
Plant & Machinery	25% Straight line
Computer Equipment	25% Straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 8

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 27 November 2024	-	-	-	-
Additions	33,251	1,350	4,760	39,361

As at 31 March 2026	33,251	1,350	4,760	39,361

...CONTINUED

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Elegance & Comfort UK Ltd

Notes to the Financial Statements (continued)

For the Period 27 November 2024 to 31 March 2026

Depreciation
As at 27 November 2024	-	-	-	-
Provided during the period	2,632	197	555	3,384

As at 31 March 2026	2,632	197	555	3,384

Net Book Value
As at 31 March 2026	30,619	1,153	4,205	35,977

As at 27 November 2024	-	-	-	-

5. Stocks

	31 March 2026
	£
Stock	156,565

6. Debtors

	31 March 2026
	£
Due within one year
Other debtors	225,743

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	62,825
Other creditors	639,103
Taxation and social security	30,088

	732,016

8. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

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