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Company Registration No. 14984738 (England and Wales)
Emabisian Limited
Financial Statements
for the Period from 13 November 2023 to 31 July 2024

Emabisian Limited

Financial Statements for the period ending 31 July 2024

Emabisian Limited

Financial Statements for the period ending 31 July 2024

Notes to the Accounts

1. Statutory Information
Emabisian Limited is a private company, limited by shares, registered in England and Wales, registration number 14984738.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
Presentation Currency
The accounts are presented in £ sterling.

Emabisian Limited

Financial Statements for the period ending 31 July 2024

Notes to the Accounts

Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Tangible Fixed Asset Policy
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at cost, with changes in fair value recognised in profit or loss account. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.The market value of investments has been provided by Integrated Financial Arrangements Ltd as at 31 July 2024. As at 31 July 2024 the cost of investments was £1,307,646.Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity shares are recognised in income where receivable.

Emabisian Limited

Financial Statements for the period ending 31 July 2024

Notes to the Accounts

Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Emabisian Limited

Financial Statements for the period ending 31 July 2024

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2024 0
4. Principal Activity
Emabisian Limited is a Family Investment Company whose principal activity is the making and holding of family investments.

Emabisian Limited

Financial Statements for the period ending 31 July 2024

Notes to the Accounts

5. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 13/11/2023 - - - -
Additions - 1,307,646 - 1,307,646
Disposals - - - -
Adjustments - 106,098 - 106,098
Valuation at 31/07/2024 - 1,413,744 - 1,413,744