Emeasetup.Com Ltd

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

Registered number: 15387095

		31 January 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		406

			406
CURRENT ASSETS
Debtors	5	38,040
Cash at bank and in hand		1,463

		39,503
Creditors: Amounts Falling Due Within One Year	6	(15,255 )

NET CURRENT ASSETS (LIABILITIES)			24,248

TOTAL ASSETS LESS CURRENT LIABILITIES			24,654

NET ASSETS			24,654

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			24,653

SHAREHOLDERS' FUNDS			24,654

For the period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 Pierre D'Arbost

Director

25 September 2025

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

1. General Information

Emeasetup.Com Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15387095 . The registered office is Lagpond Lodge, Lagpond Lane, Sutton Mandeville, Wiltshire, SP3 5ND.

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. 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.

2.3. 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:

Computer Equipment

25% Straight Line Basis

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is

recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.5. 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

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 4 January 2024	-
Additions	500

As at 31 January 2025	500

...CONTINUED

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Emeasetup.Com Ltd

Notes to the Financial Statements (continued)

For the Period 4 January 2024 to 31 January 2025

Depreciation
As at 4 January 2024	-
Provided during the period	94

As at 31 January 2025	94

Net Book Value
As at 31 January 2025	406

As at 4 January 2024	-

5. Debtors

	31 January 2025
	£
Due within one year
Director's loan account	38,040

6. Creditors: Amounts Falling Due Within One Year

	31 January 2025
	£
Corporation tax	14,555
Accruals and deferred income	700

	15,255

7. Share Capital

	31 January 2025
Allotted, called up and fully paid	£
1 Ordinary Shares of £ 1.00 each	1

8. Directors Advances, Credits and Guarantees

During the year, the directors were advanced £70,594 and repaid £32,554 Interest at the approved HMRC rate has been applied to the loan and repaid to the company. The balance at the year end is £38,040.

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