Acorah Software Products - Accounts Production 16.4.660 false true false 13 May 2024 31 May 2025 31 May 2025 15717196 Mr Baris Senli Mr Emrah Buyukertas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15717196 2024-05-12 15717196 2025-05-31 15717196 2024-05-13 2025-05-31 15717196 frs-core:CurrentFinancialInstruments 2025-05-31 15717196 frs-core:Non-currentFinancialInstruments 2025-05-31 15717196 frs-core:ShareCapital 2025-05-31 15717196 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15717196 frs-bus:PrivateLimitedCompanyLtd 2024-05-13 2025-05-31 15717196 frs-bus:FilletedAccounts 2024-05-13 2025-05-31 15717196 frs-bus:SmallEntities 2024-05-13 2025-05-31 15717196 frs-bus:AuditExempt-NoAccountantsReport 2024-05-13 2025-05-31 15717196 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-13 2025-05-31 15717196 frs-bus:Director1 2024-05-13 2025-05-31 15717196 frs-bus:Director2 2024-05-13 2025-05-31 15717196 frs-countries:EnglandWales 2024-05-13 2025-05-31
Embar Properties Limited
Unaudited Financial Statements
For the Period 13 May 2024 to 31 May 2025
Embar Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Embar Properties Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 15717196

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,147,460
|  |  | 1,147,460
CURRENT ASSETS
Debtors | 5 | 3,655 |
Cash at bank and in hand |  | 203,677 |
|  | 207,332 |
Creditors: Amounts Falling Due Within One Year | 6 | (218,879 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,547 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,135,913
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,196,877 )
NET LIABILITIES |  |  | (60,964 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | (61,064 )
SHAREHOLDERS' FUNDS |  |  | (60,964)

For the period ending 31 May 2025 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Baris Senli Director
11/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Embar Properties Limited
Notes to the Financial Statements
For the Period 13 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Embar Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15717196 . The registered office is 32 Willoughby Road, London, N8 0JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
Embar Properties Limited
Notes to the Financial Statements (continued)
For the Period 13 May 2024 to 31 May 2025
4. Investment Property

| 31 May 2025
--- | ---
| £
Fair Value
As at 13 May 2024 | -
Additions | 1,147,460
As at 31 May 2025 | 1,147,460

Investment property comprises commercial and Accomodation mix property. There is no change in the fair value of the investment property. The Fair value has been arrived at on the basis of a valuation carried out at the year end. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5. Debtors

| 31 May 2025
--- | ---
| £
Due within one year
Other debtors | 3,655

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Trade creditors | 2,249
Other creditors | 216,630
| 218,879

7. Creditors: Amounts Falling Due After More Than One Year

| 31 May 2025
--- | ---
| £
Loan | 709,977
Other creditors | 486,900
| 1,196,877

Other Creditors includes:
Amounts due to Connected Companies:
CAPPA EPSOM Ltd £424,900
SNL BISTRO Ltd £22,000
BARCEM Ltd £40,000
8. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3