ELEPHANT CAPITAL LLP

• ⚠

  Material uncertainty over going concern

  The members have resolved to wind down the operations of the LLP and intend to commence the dissolution process before the next financial year end of 31 August 2026. At the date of approving these financial statements, no formal dissolution date has been set; however, the members do not expect the LLP to continue trading for the foreseeable future. Accordingly, these financial statements have been prepared on a basis other than going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -54.2%

  £117,258 → £53,732

• Cash

  +16.3%

  £16,568 → £19,266

• Net assets

  0%

  £201,000 → £201,000

• Employees

  —

  Not reported

• Operating profit

  -640.5%

  £7,627 → -£41,225

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Dixon Wilson Audit Services LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The members have resolved to wind down the operations of the LLP and intend to commence the dissolution process before the next financial year end of 31 August 2026. At the date of approving these financial statements, no formal dissolution date has been set; however, the members do not expect the LLP to continue trading for the foreseeable future. Accordingly, these financial statements have been prepared on a basis other than going concern.”

Significant events

• “Subsequent to the balance sheet date, the members resolved to wind down the LLP and begin steps towards its dissolution. No formal dissolution date has yet been determined, though the members intend to initiate the process before 31 August 2026.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.