Emanaged Ltd

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

Registered number: 10088926

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,384		2,243

			1,384		2,243
CURRENT ASSETS
Stocks	5	30,413		16,893
Debtors	6	759,520		148,493
Cash at bank and in hand		424,887		34,672

		1,214,820		200,058
Creditors: Amounts Falling Due Within One Year	7	(1,970,937 )		(877,694 )

NET CURRENT ASSETS (LIABILITIES)			(756,117 )		(677,636 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(754,733 )		(675,393 )

NET LIABILITIES			(754,733 )		(675,393 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(754,833 )		(675,493 )

SHAREHOLDERS' FUNDS			(754,733)		(675,393)

For the year ending 31 December 2024 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 M Wiankowski

Director

26/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Emanaged Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10088926 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

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. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The directors acknowledge that the company's financial statements show net current liabilities at the balance sheet date. As such the directors have indicated that they will continue to support the company for a period of at least twelve months from the date the finanical statements are approved.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33.33% straight line
Computer Equipment	33.33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

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Emanaged Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	891	9,725	10,616
Disposals	-	(3,107 )	(3,107 )

As at 31 December 2024	891	6,618	7,509

Depreciation
As at 1 January 2024	891	7,482	8,373
Provided during the period	-	859	859
Disposals	-	(3,107 )	(3,107 )

As at 31 December 2024	891	5,234	6,125

Net Book Value
As at 31 December 2024	-	1,384	1,384

As at 1 January 2024	-	2,243	2,243

5. Stocks

	2024	2023
	£	£
Stock	30,413	16,893

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	644,810	33,060
Amounts owed by group undertakings	112,333	112,096
Other debtors	2,377	3,337

	759,520	148,493

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	527,762	48,590
Amounts owed to group undertakings	810,404	798,676
Other creditors	540,884	14,091
Taxation and social security	91,887	16,337

	1,970,937	877,694

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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