REGISTERED NUMBER: 10031329 (England and Wales)

EMANNIE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L C James

Mr S L James

REGISTERED OFFICE:

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

REGISTERED NUMBER:

10031329 (England and Wales)

ACCOUNTANTS:

Wallace Crooke Walsall Limited

Chartered Accountants

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

FIXED ASSETS

Tangible assets

4

80,298

6,247

Investments

5

50

50

80,348

6,297

CURRENT ASSETS

Debtors

6

2,876,873

2,419,756

Cash at bank

61,637

88,888

2,938,510

2,508,644

CREDITORS

Amounts falling due within one year

7

242,015

266,134

NET CURRENT ASSETS

2,696,495

2,242,510

TOTAL ASSETS LESS CURRENT LIABILITIES

2,776,843

2,248,807

CAPITAL AND RESERVES

Called up share capital

8

120

120

Retained earnings

2,776,723

2,248,687

SHAREHOLDERS' FUNDS

2,776,843

2,248,807

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.

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

Mr S L James - Director

1.	STATUTORY INFORMATION

Emannie 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.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Preparation of consolidated financial statements

The financial statements contain information about Emannie Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Computer equipment

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

13,573

Additions

102,900

Disposals

(1,736

)

At 28 February 2025

114,737

DEPRECIATION

At 1 March 2024

7,326

Charge for year

28,849

Eliminated on disposal

(1,736

)

At 28 February 2025

34,439

NET BOOK VALUE

At 28 February 2025

80,298

At 29 February 2024

6,247

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 March 2024

and 28 February 2025

50

NET BOOK VALUE

At 28 February 2025

50

At 29 February 2024

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

77,685

34,356

Other debtors

2,799,188

2,385,400

2,876,873

2,419,756

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

-

40,000

Taxation and social security

221,932

206,149

Other creditors

20,083

19,985

242,015

266,134

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10

Ordinary B

£1

10

10

10

Ordinary C

£1

10

10

120

120

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the Directors received advances totalling £266,921 (2024: £250,958) and made repayments totalling £158,200 (2024: £118,200). At 28 February 2025 the Directors owed the company £241,479 (2024: £132,758). These were provided on an interest basis of 3.75%.