ELEMENTS TECHNOLOGY LIMITED

ELEMENTS TECHNOLOGY LIMITED
Contents Page
For the year ended 31 December 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

ELEMENTS TECHNOLOGY LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	788	1,051
		788	1,051
Current assets
Debtors		466,421	459,365
Cash at bank and in hand		189,738	186,082
		656,159	645,447
Creditors: amount falling due within one year		(5,774)	(13,639)
Net current assets		650,385	631,808

Total assets less current liabilities		651,173	632,859
Net assets		651,173	632,859

Capital and reserves
Called up share capital	4	400	400
Profit and loss account		650,773	632,459
Shareholders' funds		651,173	632,859

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 September 2026 and were signed by:

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Vishal GUPTA
Director

1

ELEMENTS TECHNOLOGY LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

ELEMENTS TECHNOLOGY LIMITED is a private company, limited by shares, registered in , registration number 09306896, registration address 27 Barnhill, Pinner, Pinner, Middlesex, HA5 2SY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2025	8,629	8,629
Additions	-	-
Disposals	-	-
At 31 December 2025	8,629	8,629
Depreciation
At 01 January 2025	7,578	7,578
Charge for year	263	263
On disposals	-	-
At 31 December 2025	7,841	7,841
Net book values
Closing balance as at 31 December 2025	788	788
Opening balance as at 01 January 2025	1,051	1,051

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
400 Class A shares of £1.00 each	400		400
	400		400

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