IRIS Accounts Production v23.3.1.45 09753644 Board of Directors 1.9.22 31.8.23 31.8.23 false true false false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097536442022-08-31097536442023-08-31097536442022-09-012023-08-31097536442021-08-31097536442021-09-012022-08-31097536442022-08-3109753644ns10:Originalns15:EnglandWales2022-09-012023-08-3109753644ns14:PoundSterlingns10:Original2022-09-012023-08-3109753644ns10:Originalns10:Director12022-09-012023-08-3109753644ns10:Original2022-09-012023-08-3109753644ns10:Original2023-08-3109753644ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3109753644ns10:Originalns10:SmallEntities2022-09-012023-08-3109753644ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3109753644ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3109753644ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3109753644ns10:Originalns10:FullAccounts2022-09-012023-08-3109753644ns10:Original12022-09-012023-08-3109753644ns10:Originalns10:OrdinaryShareClass12022-09-012023-08-3109753644ns10:Originalns10:Director22022-09-012023-08-3109753644ns10:Originalns10:RegisteredOffice2022-09-012023-08-3109753644ns10:Original2022-08-3109753644ns10:Originalns5:CurrentFinancialInstruments2023-08-3109753644ns10:Originalns5:CurrentFinancialInstruments2022-08-3109753644ns5:ShareCapitalns10:Original2023-08-3109753644ns5:ShareCapitalns10:Original2022-08-3109753644ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3109753644ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3109753644ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-09-012023-08-3109753644ns10:Originalns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-09-012023-08-3109753644ns10:Original2021-09-012022-08-3109753644ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-08-3109753644ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-08-3109753644ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-08-3109753644ns10:Original2022-08-3109753644ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3109753644ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3109753644ns10:Originalns10:OrdinaryShareClass12023-08-3109753644ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3109753644ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-012023-08-31
REGISTERED NUMBER: 09753644 (England and Wales)




















Financial Statements

for the Year Ended 31 August 2023

for

EMZAY LIMITED

EMZAY LIMITED (REGISTERED NUMBER: 09753644)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMZAY LIMITED

Company Information
for the Year Ended 31 August 2023







DIRECTORS: E P Martin
D S Martin





REGISTERED OFFICE: 143 Station Road
Hampton
Middlesex
TW12 2AL





REGISTERED NUMBER: 09753644 (England and Wales)





ACCOUNTANTS: Alvis & Company (Accountants) Limited
143 Station Road
Hampton
Middlesex
TW12 2AL

EMZAY LIMITED (REGISTERED NUMBER: 09753644)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Investment property 5 265,000 265,000
265,000 265,000

CURRENT ASSETS
Debtors 6 2,218 659
Cash at bank 12,893 4,803
15,111 5,462
CREDITORS
Amounts falling due within one year 7 (234,987 ) (240,987 )
NET CURRENT LIABILITIES (219,876 ) (235,525 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,124

29,475

PROVISIONS FOR LIABILITIES (11,390 ) (11,390 )
NET ASSETS 33,734 18,085

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 33,634 17,985
SHAREHOLDERS' FUNDS 33,734 18,085

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

EMZAY LIMITED (REGISTERED NUMBER: 09753644)

Balance Sheet - continued
31 August 2023


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 6 February 2024 and were signed on its behalf by:





E P Martin - Director


EMZAY LIMITED (REGISTERED NUMBER: 09753644)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

EMZAY 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 as modified by the revaluation of certain assets.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Know how are being amortised evenly over their estimated useful life of five years.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2022
and 31 August 2023 12,131
AMORTISATION
At 1 September 2022
and 31 August 2023 12,131
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

EMZAY LIMITED (REGISTERED NUMBER: 09753644)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2022
and 31 August 2023 265,000
NET BOOK VALUE
At 31 August 2023 265,000
At 31 August 2022 265,000

Fair value at 31 August 2023 is represented by:
£   
Valuation in 2022 59,948
Cost 205,052
265,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other debtors 2,218 659

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other creditors 234,987 240,987

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 September 2022 17,985
Profit for the year 15,649
At 31 August 2023 33,634

Reserves include £48,558 which is not distributable. This relates to the unrealised revaluation of the investment property and the deferred tax effects

10. GOING CONCERN

The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.