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Registered number: 11916353
Emil Properties Limited
Financial Statements
For The Year Ended 31 March 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Emil Properties Limited For The Year Ended 31 March 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Emil Properties Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Emil Properties Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Emil Properties Limited and state those matters that we have agreed to state to the directors of Emil Properties Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emil Properties Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Emil Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Emil Properties Limited . You consider that Emil Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Emil Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
7th February 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 11916353
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 592,845 592,845
592,845 592,845
CURRENT ASSETS
Debtors - 637
Cash at bank and in hand 2,734 4,517
2,734 5,154
Creditors: Amounts Falling Due Within One Year (444,605 ) (436,497 )
NET CURRENT ASSETS (LIABILITIES) (441,871 ) (431,343 )
TOTAL ASSETS LESS CURRENT LIABILITIES 150,974 161,502
Creditors: Amounts Falling Due After More Than One Year (142,529 ) (142,533 )
NET ASSETS 8,445 18,969
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 8,345 18,869
SHAREHOLDERS' FUNDS 8,445 18,969
Page 2
Page 3
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Akhil Khanna
Director
Ms Emma Khanna
Director
7th February 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Emil Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11916353 . The registered office is 104 High Street, Melbourn, Royston, SG8 6AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the rent received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation provided
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2022 592,845
As at 31 March 2023 592,845
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2023 592,845
As at 1 April 2022 592,845
The directors fair value all investment properties each year-end.
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5