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REGISTERED NUMBER: 05461513 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

EMKARA LIMITED

EMKARA LIMITED (REGISTERED NUMBER: 05461513)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EMKARA LIMITED

COMPANY INFORMATION
for the year ended 31 MAY 2023







DIRECTORS: S J Ardagh-Walter
K E Ardagh-Walter





SECRETARY: K E Ardagh-Walter





REGISTERED OFFICE: 11 Grassmead
Thatcham
Berks
RG19 4FP





REGISTERED NUMBER: 05461513 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

EMKARA LIMITED (REGISTERED NUMBER: 05461513)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 667 1,317

CURRENT ASSETS
Debtors 5 26,460 12,780
Cash at bank 99,912 75,059
126,372 87,839
CREDITORS
Amounts falling due within one year 6 29,059 18,553
NET CURRENT ASSETS 97,313 69,286
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,980

70,603

CAPITAL AND RESERVES
Called up share capital 2 1
Retained earnings 7 97,978 70,602
SHAREHOLDERS' FUNDS 97,980 70,603

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2023 and were signed on its behalf by:





S J Ardagh-Walter - Director


EMKARA LIMITED (REGISTERED NUMBER: 05461513)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 MAY 2023

1. STATUTORY INFORMATION

Emkara Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.
Office equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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 future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

EMKARA LIMITED (REGISTERED NUMBER: 05461513)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 June 2022
and 31 May 2023 4,071
DEPRECIATION
At 1 June 2022 2,754
Charge for year 650
At 31 May 2023 3,404
NET BOOK VALUE
At 31 May 2023 667
At 31 May 2022 1,317

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 26,460 12,780

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors - (1 )
Taxation and social security 18,498 8,995
Other creditors 10,561 9,559
29,059 18,553

7. RESERVES
Retained
earnings
£   

At 1 June 2022 70,602
Profit for the year 64,376
Dividends (37,000 )
At 31 May 2023 97,978

8. CONTINGENT LIABILITIES

There were no contingent liabilities as at 31 May 2023.

9. ULTIMATE CONTROLLING PARTY

Mr S.J. Ardagh-Walter and Mrs K. E. Ardagh-Walter control the company by virtue of a controlling interest of 100% of the issued ordinary share capital, 50% each.