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Elmera Capital Limited

Financial Statements for the Year Ended 30 October 2025






Elmera Capital Limited

Company Information
for the Year Ended 30 October 2025







DIRECTOR: M K Rattenbury





REGISTERED OFFICE: Radnor House
Greenwood Close
Cardiff
CF23 8AA





REGISTERED NUMBER: 08479734 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA
1
Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Elmera Capital Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elmera Capital Limited for the year ended 30 October 2025 which comprise the Profit & Loss Account, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Elmera Capital Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elmera Capital Limited and state those matters that we have agreed to state to the director of Elmera Capital Limited in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmera Capital Limited and its director for our work or for this report.

It is your duty to ensure that Elmera Capital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elmera Capital Limited. You consider that Elmera Capital 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 financial statements of Elmera Capital 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 financial statements.






BPU Limited
Chartered Accountants


30 October 2026

This page does not form part of the statutory financial statements

2
Elmera Capital Limited (Registered number: 08479734)

Balance Sheet
30 October 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 41 286

CURRENT ASSETS
Debtors 4 231,901 187,843
Cash at bank 590 4,069
232,491 191,912
CREDITORS
Amounts falling due within one year 5 219,793 178,576
NET CURRENT ASSETS 12,698 13,336
TOTAL ASSETS LESS CURRENT
LIABILITIES
12,739
13,622

CREDITORS
Amounts falling due after more than
one year
6
12,315
11,784
NET ASSETS 424 1,838

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 422 1,836
SHAREHOLDERS' FUNDS 424 1,838

The notes form part of these financial statements

3
Elmera Capital Limited (Registered number: 08479734)

Balance Sheet - continued
30 October 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:





M K Rattenbury - Director


The notes form part of these financial statements

4
Elmera Capital Limited (Registered number: 08479734)

Notes to the Financial Statements
for the Year Ended 30 October 2025


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 31 October 2024
and 30 October 2025 735
DEPRECIATION
At 31 October 2024 449
Charge for year 245
At 30 October 2025 694
NET BOOK VALUE
At 30 October 2025 41
At 30 October 2024 286

5
Elmera Capital Limited (Registered number: 08479734)

Notes to the Financial Statements - continued
for the Year Ended 30 October 2025


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 21,775 2,932
Other debtors & prepayments 210,126 184,911
231,901 187,843

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 3,207 6,908
Taxes & social security costs 144,010 106,444
Other creditors & accruals 72,576 65,224
219,793 178,576

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans 12,315 11,784

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 October 2025 and 30 October 2024:

2025 2024
£    £   
M K Rattenbury
Balance outstanding at start of year 74,821 78,866
Amounts advanced 120,215 75,955
Amounts repaid (95,000 ) (80,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 100,036 74,821

6