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Company Registration No. 03598476 (England and Wales)
Emeldi Limited Unaudited accounts for the year ended 31 December 2023
Emeldi Limited Unaudited accounts Contents
Page
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Emeldi Limited Company Information for the year ended 31 December 2023
Directors
Dusan Bystriansky Lubica Bystriansky
Secretary
Mark Bystriansky
Company Number
03598476 (England and Wales)
Registered Office
42 Knightsbridge Court, 12 Sloane Street London United Kingdom SW1X 9LJ
Accountants
Gordons Knight Ltd 12 South Drive Banstead Surrey England SM7 3BH
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Emeldi Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
169 
442 
Current assets
Debtors
- 
21,500 
Investments
24,911 
24,911 
Cash at bank and in hand
866 
(18,092)
25,777 
28,319 
Creditors: amounts falling due within one year
(228,706)
(293,747)
Net current liabilities
(202,929)
(265,428)
Net liabilities
(202,760)
(264,986)
Capital and reserves
Called up share capital
23 
23 
Profit and loss account
(202,783)
(265,009)
Shareholders' funds
(202,760)
(264,986)
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by
Dusan Bystriansky Director Company Registration No. 03598476
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Emeldi Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Emeldi Limited is a private company, limited by shares, registered in England and Wales, registration number 03598476. The registered office is 42 Knightsbridge Court, 12 Sloane Street, London, United Kingdom, SW1X 9LJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% WDV
Computer equipment
33% WDV
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Development Asset - ammortised in three year
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
3,177 
11,739 
14,916 
At 31 December 2023
3,177 
11,739 
14,916 
Depreciation
At 1 January 2023
3,060 
11,414 
14,474 
Charge for the year
117 
156 
273 
At 31 December 2023
3,177 
11,570 
14,747 
Net book value
At 31 December 2023
- 
169 
169 
At 31 December 2022
117 
325 
442 
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Emeldi Limited Notes to the Accounts for the year ended 31 December 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
21,500 
7
Investments held as current assets
2023 
2022 
£ 
£ 
Unlisted investments
24,911 
24,911 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
24,805 
56,334 
VAT
5,518 
8,059 
Taxes and social security
56,729 
56,729 
Loans from directors
141,549 
172,580 
Accruals
105 
45 
228,706 
293,747 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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