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REGISTERED NUMBER: 05603071 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Emereo Limited

Emereo Limited (Registered number: 05603071)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Emereo Limited

Company Information
for the Year Ended 31 January 2025







DIRECTOR: Mr A M Scotcher





SECRETARY: Ms C S Murphy





REGISTERED OFFICE: 63 Simon Green Road
Bolster Moor
Huddersfield
HD7 4JZ





REGISTERED NUMBER: 05603071 (England and Wales)





ACCOUNTANTS: Langricks (Holmfirth) Limited
4 Greenfield Road
Holmfirth
West Yorkshire
HD9 2JT

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Emereo Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emereo Limited for the year ended 31 January 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Emereo Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Emereo Limited and state those matters that we have agreed to state to the director of Emereo Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emereo Limited and its director for our work or for this report.

It is your duty to ensure that Emereo Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Emereo Limited. You consider that Emereo Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Emereo Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Langricks (Holmfirth) Limited
4 Greenfield Road
Holmfirth
West Yorkshire
HD9 2JT


30 April 2025

Emereo Limited (Registered number: 05603071)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 15,416 17,342

CURRENT ASSETS
Stocks 37,899 16,206
Debtors 6 119,587 37,582
Cash at bank 22,539 480
180,025 54,268
CREDITORS
Amounts falling due within one year 7 141,015 67,777
NET CURRENT ASSETS/(LIABILITIES) 39,010 (13,509 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,426

3,833

CREDITORS
Amounts falling due after more than one
year

8

(4,409

)

(15,187

)

PROVISIONS FOR LIABILITIES (2,929 ) (3,296 )
NET ASSETS/(LIABILITIES) 47,088 (14,650 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 47,087 (14,651 )
47,088 (14,650 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Emereo Limited (Registered number: 05603071)

Balance Sheet - continued
31 January 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 April 2025 and were signed by:





Mr A M Scotcher - Director


Emereo Limited (Registered number: 05603071)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Emereo 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.


Emereo Limited (Registered number: 05603071)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2024 5,623 11,013 45,813 4,025 66,474
Additions - 601 - 2,869 3,470
Disposals - (1,809 ) - - (1,809 )
At 31 January 2025 5,623 9,805 45,813 6,894 68,135
DEPRECIATION
At 1 February 2024 3,852 7,543 34,446 3,291 49,132
Charge for year 443 763 2,841 586 4,633
Eliminated on disposal - (1,046 ) - - (1,046 )
At 31 January 2025 4,295 7,260 37,287 3,877 52,719
NET BOOK VALUE
At 31 January 2025 1,328 2,545 8,526 3,017 15,416
At 31 January 2024 1,771 3,470 11,367 734 17,342

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 105,452 33,157
Other debtors 14,135 4,425
119,587 37,582

Emereo Limited (Registered number: 05603071)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 10,650 17,096
Trade creditors 72,381 35,812
Taxation and social security 19,090 2,481
Other creditors 38,894 12,388
141,015 67,777

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans 4,409 15,187

9. RELATED PARTY DISCLOSURES

The company is related to the director. During the year to 31 January 2025, the director introduced £17,312 into the company and withdrew £26,482. At 31 January 2025, £2,413 (2024: £11,583) was owed by the company to the directors, which is included within creditors.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A M Scotcher.