Urban Element Design Solutions Limited


URBAN ELEMENT DESIGN SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026



































Company Registration Number: 04908573

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 10

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2026


DIRECTOR

N Ellard


SECRETARY

N Ellard


REGISTERED OFFICE

C9 Glyme Court
Oxford Office Village
Langford Lane
Kidlington
Oxford
OX5 1LQ


COMPANY REGISTRATION NUMBER

04908573 England and Wales

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

BALANCE SHEET
AS AT 31 MARCH 2026


	Notes	2026		2025
		£		£

FIXED ASSETS
Tangible assets	6		675		312

CURRENT ASSETS
Debtors	7	104,499		107,911
Cash at bank and in hand		24,092		-


		128,591		107,911

CREDITORS: Amounts falling due within one year	8	184,175		216,787
CREDITORS: Amounts falling due within one year


NET CURRENT LIABILITIES			(55,584)		(108,876)


CURRENT LIABILITIES LESS TOTAL ASSETS			(54,909)		(108,564)

CREDITORS: Amounts falling due after more than one year	9		18,224		23,756
CREDITORS: Amounts falling due after more than one year

Provisions for liabilities and charges			167		71


NET LIABILITIES			(73,300)		(132,391)


CAPITAL AND RESERVES
Called up share capital			90		90
Distributable profit and loss account			(73,458)		(132,549)
Capital redemption reserve			68		68


SHAREHOLDERS' DEFICIT			(73,300)		(132,391)

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

BALANCE SHEET
AS AT 31 MARCH 2026


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

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.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board




N Ellard
Director

Date approved by the board: 28 October 2026

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


1	GENERAL INFORMATION

	Urban Element Design Solutions Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	C9 Glyme Court
	Oxford Office Village
	Langford Lane
	Kidlington
	Oxford
	OX5 1LQ

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Going concern

	The accounts have been drawn up on the going concern basis following the director's assessment of the company’s ability to trade for at least 12 months from the date these accounts have been approved. This decision has been made having taken into account finance facilities in place with lenders totalling £24,445 (2025 - £40,576). In conclusion, whilst there is some uncertainty, the director does not believe there is a material uncertainty which casts significant doubt on the company’s ability to continue to trade.

	If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for additional liabilities that might arise and to reclassify fixed assets as current assets.


	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of web design, development and online marketing services as soon as there is a right to consideration and is determined by reference to the value of the work performed. Turnover is stated net of trade discounts and value added tax.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Intangible fixed assets

	Intangible fixed assets, other than goodwill, are stated at cost less accumulated amortisation and any accumulated impairment losses. It is amortised on a straight-line basis over its useful economic life of 5 years.

	Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. At acquisition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.

	Goodwill amortisation is charged on a straight line basis so as to write off the cost of the asset, less its residual value assumed to be zero, over its useful economic life, which is estimated to be 5 years.

	If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.

	Goodwill and other intangible fixed assets have been fully amortised.


	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rates so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Fixtures and fittings					Straight line basis at 25% per annum
	Computer equipment					Straight line basis at 33% per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Financial Instruments

	A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the profit and loss account.

	Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.

	Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.


	Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Debtors

	Short term debtors are measured at transaction price, less any impairment.

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Leases

	Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. Other leases that do not transfer substantially all the risks and rewards of ownership of the leased assets to the company are classified as operating leases.

	Payments applicable to operating leases are charged against profit on a straight line basis over the lease term.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other taxable profits.

	Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

	Current and deferred tax assets and liabilities are not discounted.

	Pensions

	The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and other post-retirement benefits is the amount payable in the year. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments in the balance sheet.

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Research and development

	Development expenditure is capitalised and recognised in accordance with the company's policy for intangible fixed assets.

	Development costs have been capitalised and amortised over the useful economic life of the asset in order to reflect the expected future economic benefit of the asset.


3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.

4	EMPLOYEES

	The average number of persons employed by the company (including the director) during the year was:

				2026	2025
	Average number of employees			3	3


5	INTANGIBLE FIXED ASSETS
		Website development costs		Goodwill	Total
			£	£	£
	Cost
	At 1 April 2025		124,421	24,000	148,421


	At 31 March 2026		124,421	24,000	148,421


	Accumulated amounts written off
	At 1 April 2025		124,421	24,000	148,421


	At 31 March 2026		124,421	24,000	148,421


	Net book value
	At 1 April 2025		-	-	-


	At 31 March 2026		-	-	-

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


6	TANGIBLE ASSETS
		Fixtures and fittings	Computer equipment	Total
		£	£	£
	Cost
	At 1 April 2025	8,465	36,557	45,022

	Additions	-	694	694

	Disposals	(8,465)	(36,557)	(45,022)


	At 31 March 2026	-	694	694


	Accumulated depreciation and impairments
	At 1 April 2025	8,329	36,381	44,710

	Charge for year	-	19	19

	Disposals	(8,329)	(36,381)	(44,710)


	At 31 March 2026	-	19	19


	Net book value
	At 1 April 2025	136	176	312


	At 31 March 2026	-	675	675


7	DEBTORS
			2026	2025
			£	£
	Trade debtors		13,000	23,546
	Prepayments and accrued income		934	28
	Amounts recoverable on contracts		2,550	750
	Other debtors		88,015	83,587


			104,499	107,911


8	CREDITORS: Amounts falling due within one year
			2026	2025
			£	£
	Bank loans and overdrafts		6,221	16,820
	Trade creditors		4,364	4,500
	Taxation and social security		132,011	136,229
	Accruals and deferred income		11,558	12,862
	Other creditors		30,021	46,376


			184,175	216,787

URBAN ELEMENT DESIGN SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


9	CREDITORS: Amounts falling due after more than one year
					2026	2025
					£	£
	Bank loans and overdrafts				18,224	23,756


10	CONTINGENCIES AND COMMITMENTS

	Other Commitments

	Amounts falling due under operating leases:				2026	2025
					£	£
	In less than one year				-	5,632


11	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

	The following director's advances, credits and guarantees took place during the year:

		Balance at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off or waived	Balance at 31 March 2026
		£	£	£	£	£
	N Ellard	66,906	24,546	5,368	15,000	71,084

Interest has been charged on this advance at the beneficial loan arrangement official rate as prescribed by HM Revenue and Customs. The advance is repayable on demand.