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REGISTERED NUMBER: 00316548 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 December 2024

for

E.A.M. Holdings Limited

E.A.M. Holdings Limited (Registered number: 00316548)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


E.A.M. Holdings Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mr T C E Baker
Mrs J D Baker





SECRETARY: Mrs J D Baker





REGISTERED OFFICE: Southpoint
1 Brinkley Way
Felixstowe
Suffolk
IP11 9TX





REGISTERED NUMBER: 00316548 (England and Wales)





ACCOUNTANTS: Knights Lowe Ltd
Chartered Accountants
Crane Court
302 London Road
Ipswich
Suffolk
IP2 0AJ

E.A.M. Holdings Limited (Registered number: 00316548)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investment property 4 370,000 370,000

CURRENT ASSETS
Debtors 5 100 1,763
Cash at bank 15,105 22,454
15,205 24,217
CREDITORS
Amounts falling due within one year 6 33,012 34,845
NET CURRENT LIABILITIES (17,807 ) (10,628 )
TOTAL ASSETS LESS CURRENT LIABILITIES 352,193 359,372

CAPITAL AND RESERVES
Called up share capital 7 3,245 3,245
Other reserves 159,531 159,531
Fair value reserve 8 161,402 161,402
Retained earnings 28,015 35,194
SHAREHOLDERS' FUNDS 352,193 359,372

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2025 and were signed on its behalf by:



Mr T C E Baker - Director


E.A.M. Holdings Limited (Registered number: 00316548)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

E.A.M. Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents the net rent received from the properties.


Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


E.A.M. Holdings Limited (Registered number: 00316548)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024
and 31 December 2024 370,000
NET BOOK VALUE
At 31 December 2024 370,000
At 31 December 2023 370,000

Fair value at 31 December 2024 is represented by:
£   
Valuation in 1996 (17,000 )
Valuation in 2001 45,402
Valuation in 2018 43,000
Valuation in 2022 90,000
Cost 208,598
370,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 208,598 208,598

Investment property was valued on an open market basis on 31 December 2022 by the directors .

E.A.M. Holdings Limited (Registered number: 00316548)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 100 1,380
Other debtors - 383
100 1,763

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 33,012 34,845

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
3,245 Ordinary £1 3,245 3,245

8. RESERVES
Fair
value
reserve
£   
At 1 January 2024
and 31 December 2024 161,402