EMV CAPITAL PARTNERS LIMITED

Company Registration Number:
11412783 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

EMV CAPITAL PARTNERS LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

EMV CAPITAL PARTNERS LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Called up share capital not paid: 0 0
Fixed assets
Investments: 3 2,819,892 1,022,886
Total fixed assets: 2,819,892 1,022,886
Current assets
Stocks: 0 0
Debtors: 4 983,677 753,761
Cash at bank and in hand: 296,001 0
Investments:   0 0
Total current assets: 1,279,678 753,761
Creditors: amounts falling due within one year:   (1,227,004) (440,037)
Net current assets (liabilities): 52,674 313,724
Total assets less current liabilities: 2,872,566 1,336,610
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 2,872,566 1,336,610
Capital and reserves
Called up share capital: 104 100
Share premium account: 130,196 0
Revaluation reserve:52,648,379851,374
Other reserves: 0 0
Profit and loss account: 93,887 485,136
Shareholders funds: 2,872,566 1,336,610

The notes form part of these financial statements

EMV CAPITAL PARTNERS LIMITED

Balance sheet statements

For the year ending 31 December 2024 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 September 2025
and signed on behalf of the board by:

Name: Ilian Iliev
Status: Director

The notes form part of these financial statements

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

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

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. The estimated useful lives range as follows: Plant & machinery - 25% on cost Office equipment - 25% on cost The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

Other accounting policies

Debtors Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 9 5

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Fixed investments

The Company has capitalized some Investment acquisition costs as an intangible asset with a value of £Nil (2023: £17,651). The Company has 250 warrants in Q-Bot Limited with an exercise price of £316.00 per share, exercisable up to the date of an exit, valued by the black scholes option pricing model at £40,815 (2023: £40,815). The Company has an investment in Ventive Limited with a fair value at 31 December 2024 of £937,400 (2023: £964,420). The Company has an investment in Deeptech Recycling Limited with a fair value at 31 December 2024 of £1,800,000 (2023: £Nil).

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Debtors

2024 2023
££
Debtors due after more than one year: 0 0

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Revaluation reserve

2024
£
Balance at 01 January 2024 851,374
Surplus or deficit after revaluation 1,797,005
Balance at 31 December 2024 2,648,379

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Financial commitments

Financial assets and financial liabilities are recognised in the balance sheet when the Company becomes a party to the contractual provisions of the instrument. Trade and other debtors and creditors are classified as basic financial instruments and measured at the initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due. Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short term bank deposits with original maturity of three months or less and bank overdrafts which are an integral part of the group's cash management. Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Related party transactions

Name of the related party:
Relationship:
Subsidiary
Description of the Transaction: Advances made by 100% shareholder
£
Balance at 01 January 2024 12,000
Balance at 31 December 2024 464,747

EMV CAPITAL PARTNERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

8. Post balance sheet events

At the date of signing there are no subsequent events