Company Registration No. 12632311 (England and Wales)
Elaf Trading Ltd
Unaudited accounts
for the year ended 31 May 2026
Elaf Trading Ltd
Unaudited accounts
Contents
Elaf Trading Ltd
Company Information
for the year ended 31 May 2026
Company Number
12632311 (England and Wales)
Registered Office
19 Buttress Street
Manchester
M18 8EG
England
Accountants
S&H Accountants
35 School Walk
Manchester
M16 7GD
Elaf Trading Ltd
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
3,331
23,392
Creditors: amounts falling due within one year
(23,185)
(24,066)
Net current liabilities
(19,854)
(674)
Net liabilities
(6,080)
(674)
Called up share capital
1
1
Profit and loss account
(6,081)
(675)
Shareholders' funds
(6,080)
(674)
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 October 2026 and were signed on its behalf by
Zillor RAHMAN
Director
Company Registration No. 12632311
Elaf Trading Ltd
Notes to the Accounts
for the year ended 31 May 2026
Elaf Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 12632311. The registered office is 19 Buttress Street, Manchester, M18 8EG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
Additions
14,554
2,507
17,061
At 31 May 2026
14,554
2,507
17,061
Charge for the year
2,911
376
3,287
At 31 May 2026
2,911
376
3,287
At 31 May 2026
11,643
2,131
13,774
5
Creditors: amounts falling due within one year
2026
2025
Loans from directors
22,945
23,836
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).