ELMS & SONS LTD

Registered Number
09779281
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

ELMS & SONS LTD

Company Information
for the year from 1 February 2025 to 31 January 2026


Directors	Amy Elms
	Rutland Arthur Burton Elms


Registered Number	09779281 (England and Wales)

ELMS & SONS LTD

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		771,869		789,518
			771,869		789,518
Current assets
Debtors		3,687		1,500
Cash at bank and on hand		21,656		9,331
		25,343		10,831
Creditors amounts falling due within one year	4	(85,235)		(85,769)
Net current assets (liabilities)			(59,892)		(74,938)
Total assets less current liabilities			711,977		714,580
Creditors amounts falling due after one year	5		(595,945)		(621,833)
Net assets			116,032		92,747
Capital and reserves
Called up share capital			100		100
Profit and loss account			115,932		92,647
Shareholders' funds			116,032		92,747

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2026, and are signed on its behalf by:

Rutland Arthur Burton Elms
Director
Registered Company No. 09779281

ELMS & SONS LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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 policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rendering of property management services.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 February 25	742,088	97,029	1,016	840,133
At 31 January 26	742,088	97,029	1,016	840,133
Depreciation and impairment
At 01 February 25	-	49,976	639	50,615
Charge for year	-	17,466	183	17,649
At 31 January 26	-	67,442	822	68,264
Net book value
At 31 January 26	742,088	29,587	194	771,869
At 31 January 25	742,088	47,053	377	789,518

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	6,929	1,937
Other creditors	78,306	83,832
Total	85,235	85,769

5.	Creditors: amounts due after one year

6.	Related party transactions
	Included in other creditors due within one year is an interest-free amount of £20,048 (2025: £23,797) due to Mr. Rutland Arthur Burton Elms, the director. Included in other creditors due after one year is an interest-free amount of £168,868.54 (2025: £174,255) due to Elms Partners Ltd, a sister concern.

7.	Controlling party
	The company considers Mr. Rutland Arthur Burton Elms and Mrs. Amy Elms to be its ultimate controlling parties.