ACCOUNTS - Final Accounts preparation

Registered number: 13194816

ELOMONT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026


ELOMONT LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


ELOMONT LIMITED REGISTERED NUMBER:13194816

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		-		135
Fixed Asset Investments	5		40,242		24,235
			40,242		24,370
Current assets
Debtors: amounts falling due within one year	6	4,849		6,908
Cash at bank and in hand		26,424		33,171
		31,273		40,079
Creditors: amounts falling due within one year	7	(4,818)		(6,568)
Net current assets			26,455		33,511

Net assets			66,697		57,881

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		66,597	57,781
		66,697	57,881

Page 1


ELOMONT LIMITED REGISTERED NUMBER:13194816

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 28 FEBRUARY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P Howlett

Director

Date: 2 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


ELOMONT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

Elomont Limited is a limited liability company registered in England and Wales with its registered office at 9 Birchwood Road, Petts Wood, Kent, BR5 1NX.

The principal activity of the company is that of provision of accounting advice and support primarily to organisations in the finance sector.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of amounts invoiced during the year, exclusive of Value Added Tax and trade discounts.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment

33%

straight line

Page 3


ELOMONT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.6

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.9

Creditors

Short term creditors are measured at the transaction price.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Page 4


ELOMONT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 March 2025	2,909
	At 28 February 2026	2,909
	Depreciation
	At 1 March 2025	2,774
	Charge for the year on owned assets	135
	At 28 February 2026	2,909
	Net book value
	At 28 February 2026	-

5.	Fixed asset investments

		Unlisted investments
		£
	Valuation
	At 1 March 2025	24,235
	Additions	74,298
	Disposals	(58,369)
	Revaluations	78
	At 28 February 2026	40,242

Page 5


ELOMONT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Debtors

					2026	2025
					£	£


Trade debtors	-	1,250
Prepayments and accrued income	4,849	5,658
	4,849	6,908

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Taxation and social security	2,514	4,108
Accruals and deferred income	2,304	2,460
	4,818	6,568

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1 each	100	100

Page 6