2023-02-012024-01-312024-01-31false08902686Emhar Properties 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Emhar Properties Limited

Registered Number
08902686
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Emhar Properties Limited
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Graham Peter Blackmore
Julie Lorraine Blackmore

Registered Address

Balmoral House Warwick Court
Park Road
Middleton
M24 1AE

Registered Number

08902686 (England and Wales)
Emhar Properties Limited
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,061,5775,509,018
5,061,5775,509,018
Current assets
Cash at bank and on hand14,033-
14,033-
Creditors amounts falling due within one year5(2,338,048)(2,503,503)
Net current assets (liabilities)(2,324,015)(2,503,503)
Total assets less current liabilities2,737,5623,005,515
Creditors amounts falling due after one year6(1,841,719)(2,128,378)
Provisions for liabilities(256,146)(241,499)
Net assets639,697635,638
Capital and reserves
Called up share capital44
Revaluation reserve1,021,124962,539
Profit and loss account(381,431)(326,905)
Shareholders' funds8639,697635,638
The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2024, and are signed on its behalf by:
Graham Peter Blackmore
Director
Registered Company No. 08902686
Emhar Properties Limited
Notes to the Financial Statements
for the year ended 31 January 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
A major part of the company's working capital requirement is provided by a loan from the Directors. The Directors have indicated that this support will continue for the foreseeable future. The Directors, having considered the above and made due enquiries, continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.
Revenue from sale of goods
Turnover from property lettings is recognised when the letting occurs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Straight line (years)
Plant and machinery5
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 235,525,568
Additions94,624
Revaluations191,411
Disposals(729,200)
At 31 January 245,082,403
Depreciation and impairment
At 01 February 2316,550
Charge for year4,276
At 31 January 2420,826
Net book value
At 31 January 245,061,577
At 31 January 235,509,018
4.Revaluation of property, plant and equipment
The property portfolio was revalued by the Directors at 31 January 2024 to reflect the increase in their market values.

2024

2023

££
Property, plant and equipment / tangible fixed assets191,411962,539
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,733-
Bank borrowings and overdrafts77,48977,489
Other creditors2,252,8262,424,814
Accrued liabilities and deferred income-1,200
Total2,338,0482,503,503
Creditors within one year included loans from directors totalling £2,252,826
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,841,7192,128,378
Total1,841,7192,128,378
Creditors due by instalments which are repayable in more than 5 years total £309,957.40
7.Creditors: amounts due after 5 years
Creditors due by instalments which are repayable in more than 5 years total £1,447,137 (2023 - £1,818,420)
8.Revaluation reserve

£
Reserve at 01 February 23962,539
Revaluations of plant, property and equipment58,585
At 31 January 241,021,124