2024-10-01 2025-09-30 false No description of principal activity Capium Accounts Production 1.1 03259777 2024-10-01 2025-09-30 03259777 bus:FullAccounts 2024-10-01 2025-09-30 03259777 bus:FRS102 2024-10-01 2025-09-30 03259777 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03259777 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03259777 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03259777 2024-10-01 2025-09-30 03259777 2025-09-30 03259777 bus:RegisteredOffice 2024-10-01 2025-09-30 03259777 core:WithinOneYear 2025-09-30 03259777 core:AfterOneYear 2025-09-30 03259777 1 2024-10-01 2025-09-30 03259777 bus:Director1 2024-10-01 2025-09-30 03259777 bus:Director1 2025-09-30 03259777 bus:Director1 2023-10-01 2024-09-30 03259777 2023-10-01 03259777 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 03259777 2023-10-01 2024-09-30 03259777 2024-09-30 03259777 core:WithinOneYear 2024-09-30 03259777 core:AfterOneYear 2024-09-30 03259777 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 03259777 core:MotorCars 2024-10-01 2025-09-30 03259777 core:MotorCars 2025-09-30 03259777 core:MotorCars 2024-09-30 03259777 core:FurnitureFittings 2024-10-01 2025-09-30 03259777 core:FurnitureFittings 2025-09-30 03259777 core:FurnitureFittings 2024-09-30 03259777 core:ComputerEquipment 2024-10-01 2025-09-30 03259777 core:ComputerEquipment 2025-09-30 03259777 core:ComputerEquipment 2024-09-30 03259777 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 03259777 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 03259777 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 03259777 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 03259777 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 03259777 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 03259777 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 03259777 core:Non-currentFinancialInstruments 2025-09-30 03259777 core:Non-currentFinancialInstruments 2024-09-30 03259777 core:ShareCapital 2025-09-30 03259777 core:ShareCapital 2024-09-30 03259777 core:RetainedEarningsAccumulatedLosses 2025-09-30 03259777 core:RetainedEarningsAccumulatedLosses 2024-09-30 03259777 dpl:Item1 2024-10-01 03259777 dpl:Item1 2025-09-30 03259777 dpl:Item1 2023-10-01 03259777 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 03259777
England and Wales

 

 

 

ELGON TECHNOLOGY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Elgon Technology Limited
Contents Page
For the year ended 30 September 2025
Director Mrs H Forrest
Registered Number 03259777
Registered Office Ground Floor, 1 Crown Walk
Jewry Street
Winchester
Hampshire
SO23 8BB
Accountants Dove Marsh & Jones
Ground Floor, 1 Crown Walk
Jewry Street
Winchester
Hampshire
SO23 8BB
1
Report to the directors on the preparation of the unaudited statutory accounts of Elgon Technology Limited for the year ended 30 September 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Elgon Technology Limited for the year ended 30 September 2025 which comprise of 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 company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Elgon Technology Limited, as a body, in accordance with the terms of our engagement letter dated 25 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Elgon Technology Limited and state those matters that we have agreed to state to the Board of Directors of Elgon Technology Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elgon Technology Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Elgon Technology Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Elgon Technology Limited. You consider that Elgon Technology Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Elgon Technology Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2025.



Dove Marsh & Jones
Ground Floor, 1 Crown Walk
Jewry Street
Winchester
Hampshire
SO23 8BB
14 October 2026
2
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 58,194    76,395 
58,194    76,395 
Current assets      
Stocks 4 75,000    75,000 
Debtors 5 128,342    76,740 
Cash at bank and in hand 29,738    29,929 
233,080    181,669 
Creditors: amount falling due within one year 6 (174,147)   (134,722)
Net current assets 58,933    46,947 
 
Total assets less current liabilities 117,127    123,342 
Creditors: amount falling due after more than one year 7 (16,181)   (46,067)
Net assets 100,946    77,275 
 

Capital and reserves 		     
Called up share capital 90,000    90,000 
Profit and loss account 10,946    (12,725)
Shareholders' funds 100,946    77,275 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements were approved by the director on 14 October 2026 and were signed by:


-------------------------------
Mrs H Forrest
Director
3
General Information
Elgon Technology Limited is a private company, limited by shares, registered in England and Wales, registration number 03259777, registration address Ground Floor, 1 Crown Walk, Jewry Street, Winchester, Hampshire, SO23 8BB.

The presentation currency is £ sterling.
1.

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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
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:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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.
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 6 (2024 : 7).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2024 126,099    19,407    4,773    150,279 
Additions -    -    1,308    1,308 
Disposals -    -    -    - 
At 30 September 2025 126,099    19,407    6,081    151,587 
Depreciation
At 01 October 2024 52,459    17,640    3,785    73,884 
Charge for year 18,410    353    746    19,509 
On disposals -    -    -    - 
At 30 September 2025 70,869    17,993    4,531    93,393 
Net book values
Closing balance as at 30 September 2025 55,230    1,414    1,550    58,194 
Opening balance as at 01 October 2024 73,640    1,767    988    76,395 

The net book value of Motor Vehicles includes £ 42,316 (2024 £56,422) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2025
£		   2024
£
Stocks 75,000    75,000 
75,000    75,000 

5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 128,342    71,504 
Corporation Tax -    5,236 
128,342    76,740 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 83,076    58,296 
Bank Loans & Overdrafts (Secured) 835    5,000 
Bank Loans & Overdrafts 6,668    18,668 
Corporation Tax 6,575    - 
PAYE & Social Security 4,456    3,966 
Accrued Expenses 1,670    1,627 
Other Creditors 923    738 
Obligations under HP/Financial Leases 19,270    19,270 
Directors' Current Accounts 14,782    2,477 
VAT 35,892    24,680 
174,147    134,722 

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts (secured) -    835 
Bank Loans & Overdrafts 2,774    15,895 
Obligations Under HP/Financial Leases 13,407    29,337 
16,181    46,067 

4