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# EMMANUEL & ASSOCIATES LTD

## Company Registration Number:
09056666 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 01 June 2024

## End date: 31 May 2025

# EMMANUEL & ASSOCIATES LTD

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 11 |

# EMMANUEL & ASSOCIATES LTD

## Company Information

for the Period Ended 31 May 2025

Director: |  | EMMANUEL B OFORI
Registered office: |  | Romer House 132 Lewisham High Street First Floor London GBR SE13 6EE
Company Registration Number: |  | 09056666 (England and Wales)

# EMMANUEL & ASSOCIATES LTD

## Directors' Report Period Ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Principal Activities

The principal activity of the company is the provision of professional accountancy services, including financial accounting, bookkeeping, and payroll processing for businesses and individuals.

Company policy on the employment of disabled persons

Emmanuel & Associates is committed to promoting equality, diversity, and inclusion in the workplace. We value the contributions of all our employees and recognise the importance of creating an environment where disabled employees are supported, respected, and given equal opportunities to thrive. This policy outlines our approach to supporting employees and applicants with disabilities, in compliance with the Equality Act 2010 Scope This policy applies to all employees, job applicants, partners, contractors, and temporary workers across all locations operated by the Firm. Our Commitments To treat all disabled employees and job applicants fairly and without discrimination. To make reasonable adjustments to remove barriers that may hinder disabled employees from performing their roles effectively. To create an inclusive work environment that supports health, wellbeing, and accessibility. To ensure all policies, practices, and procedures do not disadvantage disabled individuals. To maintain the confidentiality of any disability-related information provided.

Directors

The director(s) shown below were appointed to the company during the period
EMMANUEL B OFORI
01 June 2024

This report was approved by the board of directors on 31 July 2025
And Signed On Behalf Of The Board By:

Name: EMMANUEL B OFORI
Status: Director

# EMMANUEL & ASSOCIATES LTD

## Balance sheet

As at 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 5 | 3,672 | 3,627
Total fixed assets: |  | 3,672 | 3,627
Current assets
Cash at bank and in hand: |  | 14,131 | 11,498
Total current assets: |  | 14,131 | 11,498
Prepayments and accrued income: |  | 1,400 |
Creditors: amounts falling due within one year: | 6 | ( 5,090 ) | ( 3,627 )
Net current assets (liabilities): |  | 10,441 | 7,871
Total assets less current liabilities: |  | 14,113 | 11,498
Total net assets (liabilities): |  | 14,113 | 11,498

The notes form part of these financial statements

# EMMANUEL & ASSOCIATES LTD

## Balance sheet continued

As at 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 200 | 200
Profit and loss account: |  | 13,913 | 11,298
Shareholders funds: |  | 14,113 | 11,498

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 31 July 2025
And Signed On Behalf Of The Board By:

Name: EMMANUEL B OFORI
Status: Director

The notes form part of these financial statements

# EMMANUEL & ASSOCIATES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents the total invoiced value of services provided during the year, excluding value added tax.
  The company’s turnover during the year was derived entirely from its principal activity of providing accounting, bookkeeping, and payroll services, and was earned wholly within the United Kingdom

  Tangible fixed assets depreciation policy

  Valuation information and policy

  Tangible Fixed Assets and Depreciation
  Depreciation is provided on all tangible fixed assets in order to write off their cost less estimated residual value over their expected useful lives. Depreciation is calculated using the reducing balance method at the following annual rates:
  Fixtures and Fittings at 10% per annum
  Office Equipment at 10% per annum
  The depreciation rates reflect the estimated useful economic lives of the assets and are reviewed annually

  Other accounting policies

  Debtors Trade and other debtors are recognised at the transaction price and subsequently measured at amortised cost, less any provision for impairment. Creditors Creditors are recognised at the transaction price and subsequently measured at amortised cost. Liabilities are recognised for amounts expected to be paid, whether invoiced or not. Cash and Cash Equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term, highly liquid investments with original maturities of three months or less. Taxation The charge for taxation is based on the profit for the year and takes into account deferred tax. Deferred tax is provided in full on timing differences that result in an obligation at the balance sheet date to pay more tax or a right to pay less tax in the future. Going Concern The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

# EMMANUEL & ASSOCIATES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# EMMANUEL & ASSOCIATES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 3. Off balance sheet disclosure

  No

# EMMANUEL & ASSOCIATES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Dividends

| 2025 £ | 2024 £
--- | --- | ---
Dividends paid | 7,081 | 9,151

# EMMANUEL & ASSOCIATES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Tangible assets

| Fixtures & fittings | Office equipment | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 01 June 2024 | 1,368 | 2,259 | 3,627
Additions | 222 | 231 | 453
Disposals | - | - | -
Revaluations | - | - | -
Transfers | - | - | -
At 31 May 2025 | 1,590 | 2,490 | 4,080
Depreciation |  |  |
At 01 June 2024 | - | - | -
Charge for year | 159 | 249 | 408
On disposals | - | - | -
Other adjustments | - | - | -
At 31 May 2025 | 159 | 249 | 408
Net book value |  |  |
At 31 May 2025 | 1,431 | 2,241 | 3,672
At 31 May 2024 | 1,368 | 2,259 | 3,627

# EMMANUEL & ASSOCIATES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Taxation and social security | 1,661 | 2,147
Other creditors | 3,429 | 1,480
Total | 5,090 | 3,627