REGISTERED NUMBER: 10672510 (England and Wales)

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

ELMLODGE UK LTD

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

S Grewal

H S Sandhu

REGISTERED OFFICE:

Unit 9, Seven Hills Farm,

Seven Hills Road, Iver,

Buckinghamshire

SL0 0PA

REGISTERED NUMBER:

10672510 (England and Wales)

ACCOUNTANTS:

Bennewith 2018 Limited

t/a A J Bennewith & Co

Upper Ground Floor

18 Farnham Road

Guildford

Surrey

GU1 4XA

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

S Grewal

H S Sandhu

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Grewal - Director

18 September 2026

TURNOVER

1,095,511

285,445

Cost of sales

943,271

221,720

GROSS PROFIT

152,240

63,725

Administrative expenses

85,918

70,214

OPERATING PROFIT/(LOSS) and

PROFIT/(LOSS) BEFORE TAXATION

66,322

(6,489

)

Tax on profit/(loss)

13,941

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

52,381

(6,489

)

FIXED ASSETS

Tangible assets

5

874

1,311

CURRENT ASSETS

Debtors

6

132,055

148,186

Cash at bank

134,684

6,170

266,739

154,356

CREDITORS

Amounts falling due within one year

7

170,100

84,140

NET CURRENT ASSETS

96,639

70,216

TOTAL ASSETS LESS CURRENT LIABILITIES

97,513

71,527

CREDITORS

Amounts falling due after more than one year

8

(30,234

)

(36,629

)

ACCRUALS AND DEFERRED INCOME

-

(20,000

)

NET ASSETS

67,279

14,898

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

67,179

14,798

67,279

14,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

S Grewal - Director

1.	STATUTORY INFORMATION

ELMLODGE UK 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.

Taxation

Taxation for the year 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 year 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 year was NIL (2025 - NIL).

4.	OPERATING PROFIT/(LOSS)

The operating profit (2025 - operating loss) is stated after charging:

31.3.26

31.3.25

£

£

Depreciation - owned assets

437

437

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

1,748

DEPRECIATION

At 1 April 2025

437

Charge for year

437

At 31 March 2026

874

NET BOOK VALUE

At 31 March 2026

874

At 31 March 2025

1,311

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

17,212

Other debtors

132,055

130,974

132,055

148,186

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

122,521

54,378

Taxation and social security

20,579

5,762

Other creditors

27,000

24,000

170,100

84,140

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

36,629

36,629

Other creditors

(6,395

)

-

30,234

36,629