Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31false2023-11-01Property development22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09129622 2023-11-01 2024-10-31 09129622 2022-11-01 2023-10-31 09129622 2024-10-31 09129622 2023-10-31 09129622 c:Director1 2023-11-01 2024-10-31 09129622 d:CurrentFinancialInstruments 2024-10-31 09129622 d:CurrentFinancialInstruments 2023-10-31 09129622 d:Non-currentFinancialInstruments 2024-10-31 09129622 d:Non-currentFinancialInstruments 2023-10-31 09129622 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09129622 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09129622 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 09129622 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 09129622 d:ShareCapital 2024-10-31 09129622 d:ShareCapital 2023-10-31 09129622 d:RetainedEarningsAccumulatedLosses 2024-10-31 09129622 d:RetainedEarningsAccumulatedLosses 2023-10-31 09129622 c:OrdinaryShareClass1 2023-11-01 2024-10-31 09129622 c:OrdinaryShareClass1 2024-10-31 09129622 c:OrdinaryShareClass1 2023-10-31 09129622 c:OrdinaryShareClass2 2023-11-01 2024-10-31 09129622 c:OrdinaryShareClass2 2024-10-31 09129622 c:OrdinaryShareClass2 2023-10-31 09129622 c:OrdinaryShareClass3 2023-11-01 2024-10-31 09129622 c:OrdinaryShareClass3 2024-10-31 09129622 c:OrdinaryShareClass3 2023-10-31 09129622 c:OrdinaryShareClass4 2023-11-01 2024-10-31 09129622 c:OrdinaryShareClass4 2024-10-31 09129622 c:OrdinaryShareClass4 2023-10-31 09129622 c:OrdinaryShareClass5 2023-11-01 2024-10-31 09129622 c:OrdinaryShareClass5 2024-10-31 09129622 c:OrdinaryShareClass5 2023-10-31 09129622 c:FRS102 2023-11-01 2024-10-31 09129622 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09129622 c:FullAccounts 2023-11-01 2024-10-31 09129622 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09129622 d:Subsidiary1 2023-11-01 2024-10-31 09129622 d:Subsidiary1 1 2023-11-01 2024-10-31 09129622 6 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09129622









EMILIO CONTRACTS & INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
EMILIO CONTRACTS & INVESTMENTS LIMITED
REGISTERED NUMBER: 09129622

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
88,491
88,491

Current assets
  

Stocks and work in progress
 5 
2,783,916
1,593,352

Debtors: amounts falling due within one year
 6 
120,806
142,074

Cash at bank and in hand
 7 
63,863
7,973

  
2,968,585
1,743,399

Creditors: amounts falling due within one year
 8 
(3,100)
(3,400)

Net current assets
  
 
 
2,965,485
 
 
1,739,999

Total assets less current liabilities
  
3,053,976
1,828,490

Creditors: amounts falling due after more than one year
 9 
(2,834,441)
(1,538,689)

  

Net assets
  
219,535
289,801


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
219,435
289,701

  
219,535
289,801


Page 1

 
EMILIO CONTRACTS & INVESTMENTS LIMITED
REGISTERED NUMBER: 09129622
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mario Phillip Cientanni
Director

Date: 22 April 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
EMILIO CONTRACTS & INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Emilio Contracts & Investments Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Northdown, Wrotham Road, Meopham, Kent, DA13 0AT.
The principal activity  of the company during the year is that of an investment holding company, building contractor, and property developer.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Work in progress

Work in progress relates to work carried out on contracts which are not complete at the year end. It is valued at the lower of cost and net realisable value. Cost includes all direct costs and relevant professional fees plus profits accrued to date where these can be reasonably foreseen. 

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
EMILIO CONTRACTS & INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 November 2023
88,490
1
88,491



At 31 October 2024
88,490
1
88,491





Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Registered office

Class of shares

Holding

Melbond (Crossways) Limited
Charles Lake House Claire Causeway, Crossways Business Park, Dartford, Kent, England, DA2 6QA
Ordinary
100%


5.


Stocks and work in progress

2024
2023
£
£

Work in progress
2,783,916
1,593,352

2,783,916
1,593,352


Page 4

 
EMILIO CONTRACTS & INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
119,103
135,135

Other debtors
1,703
6,939

120,806
142,074



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
63,863
7,973

63,863
7,973



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
100
100

Accruals and deferred income
3,000
3,300

3,100
3,400



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
2,834,441
1,538,689

2,834,441
1,538,689


Page 5

 
EMILIO CONTRACTS & INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



167 (2023 - 167) Ordinary A shares shares of £0.10 each
16.70
16.70
167 (2023 - 167) Ordinary B shares shares of £0.10 each
16.70
16.70
167 (2023 - 167) Ordinary C shares shares of £0.10 each
16.70
16.70
167 (2023 - 167) Ordinary D shares shares of £0.10 each
16.70
16.70
166 (2023 - 166) Ordinary E shares shares of £0.10 each
16.60
16.60
166 (2023 - 166) Ordinary F share shares of £0.10 each
16.60
16.60

100.00

100.00



11.


Related party transactions

Included within other creditors due after more than one year are amounts owed to the directors of the company and the directors' close family members amounting to £2,834,441 (2023: £1,538,689)

 
Page 6