Elancray Limited

2022-02-012023-01-312023-01-31false01395693Elancray 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Elancray Limited

Registered Number
01395693
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

Elancray Limited

Company Information
for the year from 1 February 2022 to 31 January 2023


Directors	George, Rosalind Mary
	Thorne, Alethea Gaye Kendall


Registered Address	107 North Street
	Martock
	TA12 6EJ


Registered Number	01395693 (England and Wales)

Elancray Limited

Balance Sheet as at
31 January 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Investments	5		2,000		2,000
			2,000		2,000
Current assets
Debtors		477,227		477,708
Cash at bank and on hand		1,516		106
		478,743		477,814
Creditors amounts falling due within one year	8	(2,887)		(2,803)
Net current assets (liabilities)			475,856		475,011
Total assets less current liabilities			477,856		477,011
Creditors amounts falling due after one year	9		(265,635)		(263,135)
Net assets			212,221		213,876
Capital and reserves
Called up share capital			100		100
Profit and loss account			212,121		213,776
Shareholders' funds			212,221		213,876

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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 6 September 2023, and are signed on its behalf by:

Thorne, Alethea Gaye Kendall
Director
Registered Company No. 01395693

Elancray Limited

Notes to the Financial Statements
for the year ended 31 January 2023

1.	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.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments policy
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments policy

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

4.	Employee information


		2023		2022
	Average number of employees during the year	0		0

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 February 22	2,000
	At 31 January 23	2,000
	Net book value
	At 31 January 23	2,000
	At 31 January 22	2,000

6.	Debtors within one year

	2023	2022
	£	£
Trade debtors / trade receivables	4,545	5,745
Total	4,545	5,745


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Debtors after one year

	2023	2022
	£	£
Amounts owed by group undertakings	472,682	471,963
Total	472,682	471,963

8.	Creditors within one year

	2023	2022
	£	£
Other creditors	1,915	1,915
Accrued liabilities and deferred income	972	888
Total	2,887	2,803


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9.	Creditors after one year

	2023	2022
	£	£
Amounts owed to related parties	265,635	263,135
Total	265,635	263,135