Blue Elephant Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 15871990 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 AUGUST 2024 TO 31 AUGUST 2025

FOR

BLUE ELEPHANT INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Yucem Salih

Mrs Charlotte Joan Salih

SECRETARY:

REGISTERED OFFICE:

First Floor Office

34 Great Queen Street

London

WC2B 5AA

REGISTERED NUMBER:

15871990 (England and Wales)

ACCOUNTANTS:

NYO Chartered Accountants and Registered Auditors

First Floor Office

34 Great Queen Street

London

WC2B 5AA

FIXED ASSETS

Tangible assets

4

660

Investment property

5

867,005

867,665

CURRENT ASSETS

Cash at bank and in hand

1,296

CREDITORS

Amounts falling due within one year

6

543,833

NET CURRENT LIABILITIES

(542,537

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

325,128

CREDITORS

Amounts falling due after more than one
year

7

285,983

NET ASSETS

39,145

CAPITAL AND RESERVES

Called up share capital

100

Other reserves

8

44,447

Retained earnings

8

(5,402

)

39,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

Mr Yucem Salih - Director

Mrs Charlotte Joan Salih - Director

1.	STATUTORY INFORMATION

Blue Elephant Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

699

At 31 August 2025

699

DEPRECIATION

Charge for period

39

At 31 August 2025

39

NET BOOK VALUE

At 31 August 2025

660

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

867,005

At 31 August 2025

867,005

NET BOOK VALUE

At 31 August 2025

867,005

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Directors' loan accounts

542,333

Accrued expenses

1,500

543,833

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

£

Bank loans more 5 yrs non-inst

285,983

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

285,983

8.

RESERVES

Retained

Other

earnings

reserves

Totals

£

Deficit for the period

(5,402

)

(5,402

)

Capital contribution reserve

-

44,447

At 31 August 2025

(5,402

)

44,447

39,045

During the year, the company received non-repayable funding from a family member of a director.

This included £24,447 in relation to the acquisition costs of an investment property, which were paid on behalf of the company, together with a separate amount of £20,000 initially advanced as a loan and subsequently confirmed as non-repayable.

In substance, these amounts do not give rise to any repayment obligation and have therefore been recognised within equity as capital contributions and included in other reserves.

The transactions are capital in nature and do not represent income of the company.