ELMERS CAFE LTD - Accounts

ELMERS CAFE LTD
Contents Page
For the Period 22 November 2025 to 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

ELMERS CAFE LTD Accountants' Report For the Period 22 November 2025 to 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Numera Accountancy Ltd 31 May 2026 .................................................... Numera Accountancy Ltd 39 Clive Street Cardiff Wales CF11 7HJ 13 October 2026 1

ELMERS CAFE LTD
Accountants' Report
For the Period 22 November 2025 to 31 May 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Numera Accountancy Ltd
31 May 2026

....................................................

Numera Accountancy Ltd
39 Clive Street
Cardiff
Wales
CF11 7HJ
13 October 2026

1

ELMERS CAFE LTD
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	3,090
		3,090
Current assets
Stocks		1,580
Cash at bank and in hand		3,468
		5,048
Creditors: amount falling due within one year		(10,347)
Net current assets		(5,299)

Total assets less current liabilities		(2,209)
Net assets		(2,209)

Capital and reserves
Called up share capital	4	100
Profit and loss account		(2,309)
Shareholders' funds		(2,209)

For the period ended 31 May 2026 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 period 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 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 director on 13 October 2026 and were signed by:

-------------------------------
Haresh Kumar Telugu
Director

2

ELMERS CAFE LTD
Notes to the Abridged Financial Statements
For the Period 22 November 2025 to 31 May 2026

General Information

ELMERS CAFE LTD is a private company, limited by shares, registered in England and Wales, registration number 16869348, registration address 23 Stephen Jewers Gardens, Barking, England, IG11 9FA.

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.

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:

Fixtures and Fittings

10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 3.

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 22 November 2025	-	-
Additions	3,433	3,433
Disposals	-	-
At 31 May 2026	3,433	3,433
Depreciation
At 22 November 2025	-	-
Charge for period	343	343
On disposals	-	-
At 31 May 2026	343	343
Net book values
Closing balance as at 31 May 2026	3,090	3,090
Opening balance as at 22 November 2025	-	-

4.

Share Capital

Allotted, called up and fully paid	2026 £
100 Class A shares of £1.00 each	100
	100

3