Elm Cottage Care Ltd

Elm Cottage Care Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	1	1
Tangible fixed assets	4	371,882	283,389
		371,883	283,390
Current assets
Debtors		18,155	15,893
Cash at bank and in hand		248,717	244,606
		266,872	260,499
Creditors: amount falling due within one year		(29,673)	(21,432)
Net current assets		237,199	239,067

Total assets less current liabilities		609,082	522,457
Net assets		609,082	522,457

Capital and reserves
Called up share capital		4	4
Profit and loss account		609,078	522,453
Shareholders' funds		609,082	522,457

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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 board of directors on 24 September 2026 and were signed on its behalf by:

-------------------------------
Tracy Taylor
Director

Elm Cottage Care Ltd
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Elm Cottage Care Ltd is a private company, limited by shares, registered in Scotland, registration number SC606221, registration address 3 Goodall Place, Dechmont, EH52 6NY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

2.	Average number of employees Average number of employees during the year was 18 (2024 : 18).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	1	1
Additions	-	-
Disposals	-	-
At 31 December 2025	1	1
Net book values
At 31 December 2025	1	1
At 31 December 2024	1	1

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 January 2025	270,983	69,502	9,790	637	350,912
Additions	68,066	41,231	-	579	109,876
Disposals	-	-	-	-	-
At 31 December 2025	339,049	110,733	9,790	1,216	460,788
Depreciation
At 01 January 2025	26,924	34,894	5,068	637	67,523
Charge for year	7,233	11,610	2,347	193	21,383
On disposals	-	-	-	-	-
At 31 December 2025	34,157	46,504	7,415	830	88,906
Net book values
Closing balance as at 31 December 2025	304,892	64,229	2,375	386	371,882
Opening balance as at 01 January 2025	244,059	34,608	4,722	-	283,389