1 1 Emanu-El Centre Limited 06361991 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is that of a religious organisation. Digita Accounts Production Advanced 6.30.9574.0 true true 06361991 2023-10-01 2024-09-30 06361991 2024-09-30 06361991 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 06361991 core:FurnitureFittings 2024-09-30 06361991 core:OfficeEquipment 2024-09-30 06361991 1 2024-09-30 06361991 bus:SmallEntities 2023-10-01 2024-09-30 06361991 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 06361991 bus:FilletedAccounts 2023-10-01 2024-09-30 06361991 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06361991 bus:RegisteredOffice 2023-10-01 2024-09-30 06361991 bus:CompanySecretaryDirector1 2023-10-01 2024-09-30 06361991 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06361991 core:FurnitureFittings 2023-10-01 2024-09-30 06361991 core:OfficeEquipment 2023-10-01 2024-09-30 06361991 core:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 06361991 countries:EnglandWales 2023-10-01 2024-09-30 06361991 1 2023-10-01 2024-09-30 06361991 2023-09-30 06361991 core:FurnitureFittings 2023-09-30 06361991 core:OfficeEquipment 2023-09-30 06361991 1 2023-09-30 06361991 2022-10-01 2023-09-30 06361991 2023-09-30 06361991 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 06361991 core:FurnitureFittings 2023-09-30 06361991 core:OfficeEquipment 2023-09-30 06361991 1 2023-09-30 06361991 1 2022-10-01 2023-09-30 06361991 1 2022-09-30 xbrli:pure iso4217:GBP

Registration number: 06361991

Emanu-El Centre Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Emanu-El Centre Limited

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 6

 

Emanu-El Centre Limited

(Registration number: 06361991)
Statement of Financial Position as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

4,237

4,513

Current assets

 

Stocks

5

1,253

1,253

Creditors: Amounts falling due within one year

6

(20,204)

(16,508)

Net current liabilities

 

(18,951)

(15,255)

Net liabilities

 

(14,714)

(10,742)

Capital and reserves

 

Profit and loss account

(14,714)

(10,742)

Shareholders' deficit

 

(14,714)

(10,742)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 20 June 2025
 


Mr H K Jaddoo
Company secretary and director

 

Emanu-El Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 George Rise
Topsham
Exeter
EX3 0FX

Principal activity

The principal activity of the company is that of a religious organisation.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The company meets its day to day working capital requirements through support from the director which will continue for the foreseeable future. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

 

Emanu-El Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

10% reducing balance

Reference books

Not depreciated

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. .

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes 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.

 

Emanu-El Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Emanu-El Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

4

Tangible assets

Fixtures and fittings
£

Reference books
£

Total
£

Cost or valuation

At 1 October 2023

3,706

1,749

5,455

At 30 September 2024

3,706

1,749

5,455

Depreciation

At 1 October 2023

942

-

942

Charge for the year

276

-

276

At 30 September 2024

1,218

-

1,218

Carrying amount

At 30 September 2024

2,488

1,749

4,237

At 30 September 2023

2,764

1,749

4,513

5

Stocks

2024
£

2023
£

Other inventories

1,253

1,253

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

725

659

Other creditors

19,479

15,849

20,204

16,508

7

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

 

Emanu-El Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

8

Related party transactions

Transactions with the director

2024

At 1 October 2023
£

Repayments by director
£

At 30 September 2024
£

Director

(15,849)

(3,630)

(19,479)

       
     

 

2023

At 1 October 2022
£

Repayments by director
£

At 30 September 2023
£

Director

(12,364)

(3,485)

(15,849)