REGISTERED NUMBER: SC352618 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Employment Law Services (Els) Ltd

Page

Balance Sheet

1

FIXED ASSETS

1,448

1,979

CURRENT ASSETS

80,182

72,963

CREDITORS

Amounts falling due within one year

(78,838

)

(60,154

)

NET CURRENT ASSETS

1,344

12,809

TOTAL ASSETS LESS CURRENT LIABILITIES

2,792

14,788

CREDITORS

Amounts falling due after more than one year

(1,460

)

(11,210

)

NET ASSETS

1,332

3,578

CAPITAL AND RESERVES

1,332

3,578

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Employment Law Services (Els) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC352618

Registered office:

Merlin House Second Floor

Suite 5, 20 Mossland Road

Hillington Park

Glasgow

G52 4XZ

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 4 (2024 - 4 ) .

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

G H Sutherland

Balance outstanding at start of year

51,598

60,839

Amounts advanced

76,881

61,918

Amounts repaid

(78,131

)

(71,159

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,348

51,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 5 November 2026 and were signed by:

G H Sutherland - Director