Emi San Ltd 08973196 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is Other human health activities Digita Accounts Production Advanced 6.30.9574.0 true true 08973196 2024-05-01 2025-04-30 08973196 2025-04-30 08973196 bus:OrdinaryShareClass1 2025-04-30 08973196 core:RetainedEarningsAccumulatedLosses 2025-04-30 08973196 core:ShareCapital 2025-04-30 08973196 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2025-04-30 08973196 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 08973196 core:Non-currentFinancialInstruments 2025-04-30 08973196 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 08973196 core:FurnitureFittingsToolsEquipment 2025-04-30 08973196 bus:SmallEntities 2024-05-01 2025-04-30 08973196 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 08973196 bus:FilletedAccounts 2024-05-01 2025-04-30 08973196 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08973196 bus:RegisteredOffice 2024-05-01 2025-04-30 08973196 bus:CompanySecretaryDirector1 2024-05-01 2025-04-30 08973196 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 08973196 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08973196 bus:Agent1 2024-05-01 2025-04-30 08973196 core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 08973196 core:PlantMachinery 2024-05-01 2025-04-30 08973196 countries:England 2024-05-01 2025-04-30 08973196 2024-04-30 08973196 core:FurnitureFittingsToolsEquipment 2024-04-30 08973196 2023-05-01 2024-04-30 08973196 2024-04-30 08973196 bus:OrdinaryShareClass1 2024-04-30 08973196 core:RetainedEarningsAccumulatedLosses 2024-04-30 08973196 core:ShareCapital 2024-04-30 08973196 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 08973196 core:Non-currentFinancialInstruments 2024-04-30 08973196 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 08973196 core:FurnitureFittingsToolsEquipment 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08973196

Emi San Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2025

 

Emi San Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

Emi San Ltd

Company Information

Director

Miss Emily Mbabazi

Company secretary

Miss Emily Mbabazi

Registered office

53 South Parkway
Leeds
West Yorkshire
LS14 6TY

Accountants

K & N Accounting Ltd 60 Windsor Avenue
London
South West London
SW19 2RR

 

Emi San Ltd

(Registration number: 08973196)
Balance Sheet as at 30 April 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

4,794

6,392

Other financial assets

5

16,360

16,360

 

21,154

22,752

Current assets

 

Cash at bank and in hand

 

201

39

Creditors: Amounts falling due within one year

6

(1,669)

(1,552)

Net current liabilities

 

(1,468)

(1,513)

Total assets less current liabilities

 

19,686

21,239

Creditors: Amounts falling due after more than one year

6

(18,988)

(21,015)

Net assets

 

698

224

Capital and reserves

 

Called up share capital

7

50

50

Retained earnings

648

174

Shareholders' funds

 

698

224

For the financial year ending 30 April 2025 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 her 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 Profit and Loss Account.

Approved and authorised by the director on 7 August 2025
 

.........................................
Miss Emily Mbabazi
Company secretary and director

   
     
 

Emi San Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1

General information

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

The address of its registered office is:
53 South Parkway
Leeds
West Yorkshire
LS14 6TY
United Kingdom

These financial statements were authorised for issue by the director on 7 August 2025.

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.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Emi San Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet 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

Plant & Machinery

25% Straightline

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Emi San Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

Emi San Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 May 2024

11,364

11,364

At 30 April 2025

11,364

11,364

Depreciation

At 1 May 2024

4,972

4,972

Charge for the year

1,598

1,598

At 30 April 2025

6,570

6,570

Carrying amount

At 30 April 2025

4,794

4,794

At 30 April 2024

6,392

6,392

5

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 May 2024

16,360

16,360

At 30 April 2025

16,360

16,360

Impairment

Carrying amount

At 30 April 2025

16,360

16,360

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

1,669

1,552

 

Emi San Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

8

18,988

21,015

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £50 each

1

50

1

50

       

8

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Other borrowings

18,988

21,015

9

Dividends

2025

2024

£

£

Final dividend of £3,000.00 (2024 - £5,000.00) per ordinary share

3,000

5,000

 

 

10

Related party transactions

 

Emi San Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Director's remuneration

The director's remuneration for the year was as follows:

2025
£

2024
£

Remuneration

12,570

12,570