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REGISTERED NUMBER: 02989781 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Emperors Gate Property Company Limited

Emperors Gate Property Company Limited (Registered number: 02989781)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Emperors Gate Property Company Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: C H Harris
Mrs E R Harris





SECRETARY:





REGISTERED OFFICE: Pacific Chambers
11-13 Victoria Street
Liverpool
Merseyside
L2 5QQ





REGISTERED NUMBER: 02989781 (England and Wales)





ACCOUNTANTS: Haines Watts
3rd Floor Pacific Chambers
11-13 Victoria Street
Liverpool
Merseyside
L2 5QQ

Emperors Gate Property Company Limited (Registered number: 02989781)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 10,411,630 10,415,510
Investments 5 320,000 320,000
10,731,630 10,735,510

CURRENT ASSETS
Debtors 6 26,318 7,272
Cash at bank 81,449 110,779
107,767 118,051
CREDITORS
Amounts falling due within one year 7 425,107 550,592
NET CURRENT LIABILITIES (317,340 ) (432,541 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,414,290

10,302,969

PROVISIONS FOR LIABILITIES 1,496,455 1,497,430
NET ASSETS 8,917,835 8,805,539

CAPITAL AND RESERVES
Called up share capital 1,650,000 1,650,000
Revaluation reserve 8 6,664,096 6,664,096
Retained earnings 603,739 491,443
8,917,835 8,805,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

Emperors Gate Property Company Limited (Registered number: 02989781)

Balance Sheet - continued
28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:





C H Harris - Director


Emperors Gate Property Company Limited (Registered number: 02989781)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Emperors Gate Property Company 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. 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.

Turnover
This refers to rents receivable for the year.

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 balance sheet date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Emperors Gate Property Company Limited (Registered number: 02989781)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 March 2024
and 28 February 2025 10,400,000 148,338 10,548,338
DEPRECIATION
At 1 March 2024 - 132,828 132,828
Charge for year - 3,880 3,880
At 28 February 2025 - 136,708 136,708
NET BOOK VALUE
At 28 February 2025 10,400,000 11,630 10,411,630
At 29 February 2024 10,400,000 15,510 10,415,510

5. FIXED ASSET INVESTMENTS
Listed
investments
£
COST
At 1 March 2024
and 28 February 2025 320,000
NET BOOK VALUE
At 28 February 2025 320,000
At 29 February 2024 320,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£ £
Trade debtors 26,318 7,272

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£ £
Inter company balances 284,547 440,547
Taxation and social security 65,067 33,836
Other creditors 75,493 76,209
425,107 550,592

Emperors Gate Property Company Limited (Registered number: 02989781)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

8. RESERVES
Revaluation
reserve
£
At 1 March 2024
and 28 February 2025 6,664,096

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Homegate Properties Ltd.