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EMM LTD

Registered Number
02802000
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

EMM LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

WHITE, Julie

Company Secretary

WHITE, Julie

Registered Address

85 Great Portland Street
London
W1W 7LT

Registered Number

02802000 (England and Wales)
EMM LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments4350,000350,000
350,000350,000
Current assets
Debtors5117,57890,806
Cash at bank and on hand66,81823,266
184,396114,072
Creditors amounts falling due within one year6(413,383)(355,402)
Net current assets (liabilities)(228,987)(241,330)
Total assets less current liabilities121,013108,670
Creditors amounts falling due after one year7(41,055)(46,611)
Net assets79,95862,059
Capital and reserves
Called up share capital1,0001,000
Share premium49,90049,900
Profit and loss account29,05811,159
Shareholders' funds79,95862,059
The financial statements were approved and authorised for issue by the Director on 1 October 2024, and are signed on its behalf by:
WHITE, Julie
Director
Registered Company No. 02802000
EMM LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year12
3.Tangible fixed assets
4.Fixed asset investments

Total

£
Cost or valuation
At 01 July 22350,000
At 30 June 23350,000
Net book value
At 30 June 23350,000
At 30 June 22350,000
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables62,45390,806
Other debtors55,125-
Total117,57890,806
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables18,815-
Taxation and social security12,001-
Other creditors348,395355,402
Accrued liabilities and deferred income34,172-
Total413,383355,402
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts41,05546,611
Total41,05546,611
8.Related party transactions
S White On the 27th of March 2014, EMM Limited purchased an annuity contract from Mr S White for £175,000. Under the terms of the contract the company will receive annual payments of £16,780 commencing on the 5th of April 2023 for the lifetime of Mr S White. J White - Director and shareholder of EMM Limited On the 27th of March 2014 EMM Limited purchased an annuity from Mrs J White for £175,000. Under the terms of the contract the company will receive annual payments of £14,041 commencing on the 5th of April 2024 for the lifetime of Mr S White.