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REGISTERED NUMBER: 13781293 (England and Wales)


EMC Chatham Investment Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025






EMC Chatham Investment Limited (Registered number: 13781293)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


EMC Chatham Investment Limited

Company Information
for the year ended 31 March 2025







DIRECTORS: Mr A C Kaman
Mr E Coral
Mr M Coruh





SECRETARY:





REGISTERED OFFICE: 128 Magpie Hall Road
Chatham
Kent
ME4 5 XJ





REGISTERED NUMBER: 13781293 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
EMC Chatham Investment Limited

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors 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 EMC Chatham Investment Limited for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position 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 Board of Directors of EMC Chatham Investment Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EMC Chatham Investment Limited and state those matters that we have agreed to state to the Board of Directors of EMC Chatham Investment Limited, as a body, 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 EMC Chatham Investment Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that EMC Chatham Investment 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 EMC Chatham Investment Limited. You consider that EMC Chatham Investment 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 EMC Chatham Investment 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.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


1 September 2025

EMC Chatham Investment Limited (Registered number: 13781293)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 712,403 712,403

CURRENT ASSETS
Debtors 5 220,985 220,985
Cash at bank 82 130
221,067 221,115
CREDITORS
Amounts falling due within one year 6 394,326 360,775
NET CURRENT LIABILITIES (173,259 ) (139,660 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

539,144

572,743

CREDITORS
Amounts falling due after more than one
year

7

509,246

554,511
NET ASSETS 29,898 18,232

CAPITAL AND RESERVES
Called up share capital 8 300 300
Retained earnings 9 29,598 17,932
SHAREHOLDERS' FUNDS 29,898 18,232

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

EMC Chatham Investment Limited (Registered number: 13781293)

Statement of Financial Position - continued
31 March 2025


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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:





Mr M Coruh - Director


EMC Chatham Investment Limited (Registered number: 13781293)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

EMC Chatham Investment 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

Turnover is recognised at the end of the period when rent is accrued and it is derived from the ordinary activities of the business.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

EMC Chatham Investment Limited (Registered number: 13781293)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 712,403
NET BOOK VALUE
At 31 March 2025 712,403
At 31 March 2024 712,403

Fair value at 31 March 2025 is represented by:
£   
Cost 712,403

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 712,403 712,403

Investment property was valued on a fair value basis on 31 March 2025 by the directors. .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 220,985 220,985

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 45,266 45,266
Trade creditors 30,827 14
Amounts owed to associates 314,716 310,450
Taxation and social security 2,737 4,265
Other creditors 780 780
394,326 360,775

EMC Chatham Investment Limited (Registered number: 13781293)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans 509,246 554,511

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 328,181 373,447

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
300 Ordinary £1 300 300

9. RESERVES
Retained
earnings
£   

At 1 April 2024 17,932
Profit for the year 11,666
At 31 March 2025 29,598

10. RELATED PARTY DISCLOSURES

Included in debtors are amounts owed from a company under common control of £220,985 (2024: £220,985) at balance sheet date. No interest is charged on this balance and it is repayable on demand.

Included in creditors are amounts owed to associated companies of £314,716 (2024: £310,450) at balance sheet date. No interest is charged on these balances and they are repayable on demand.