REGISTERED NUMBER: 13273539 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Emerson Property Hub Ltd

Page

Company Information

1

Report of the Accountants

2

Income Statement

3

Statement of Financial Position

4

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTOR:

Mrs R Singh

REGISTERED OFFICE:

The Barn

Rear of 3-5 Church Street

Ampthill

Bedfordshire

MK45 2PJ

REGISTERED NUMBER:

13273539 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

21 October 2025

TURNOVER

212,759

206,951

Administrative expenses

127,099

50,995

OPERATING PROFIT

4

85,660

155,956

Interest payable and similar expenses

81,997

99,031

PROFIT BEFORE TAXATION

3,663

56,925

Tax on profit

5

1,168

30,728

PROFIT FOR THE FINANCIAL YEAR

2,495

26,197

FIXED ASSETS

Tangible assets

6

1,485

2,971

Investment property

7

3,639,076

3,639,076

3,640,561

3,642,047

CURRENT ASSETS

Debtors

8

49,547

45,401

Cash at bank and in hand

208,513

224,706

258,060

270,107

CREDITORS

Amounts falling due within one year

9

114,045

130,055

NET CURRENT ASSETS

144,015

140,052

TOTAL ASSETS LESS CURRENT LIABILITIES

3,784,576

3,782,099

CREDITORS

Amounts falling due after more than one year

10

(2,510,568

)

(2,510,586

)

PROVISIONS FOR LIABILITIES

13

(58,450

)

(58,450

)

NET ASSETS

1,215,558

1,213,063

CAPITAL AND RESERVES

Called up share capital

14

100

100

Share premium

15

990,930

990,930

Retained earnings

15

224,528

222,033

SHAREHOLDERS' FUNDS

1,215,558

1,213,063

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

Mrs R Singh - Director

Called up

share

Retained

Share

Total

capital

earnings

premium

equity

£

£

£

£

Balance at 1 April 2023

100

195,836

990,930

1,186,866

Changes in equity

Total comprehensive income

-

26,197

-

26,197

Balance at 31 March 2024

100

222,033

990,930

1,213,063

Changes in equity

Total comprehensive income

-

2,495

-

2,495

Balance at 31 March 2025

100

224,528

990,930

1,215,558

1.	STATUTORY INFORMATION

Emerson Property Hub Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue recognition

Revenue from residential property is recognised on rent receivable basis to the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

1,486

1,485

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.3.25

31.3.24

£

£

Current tax:

UK corporation tax

1,168

12,178

Deferred tax

-

18,550

Tax on profit

1,168

30,728

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

5,942

DEPRECIATION

At 1 April 2024

2,971

Charge for year

1,486

At 31 March 2025

4,457

NET BOOK VALUE

At 31 March 2025

1,485

At 31 March 2024

2,971

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

3,639,076

NET BOOK VALUE

At 31 March 2025

3,639,076

At 31 March 2024

3,639,076

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

3,639,076

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

3,639,076

3,639,076

CLIENT SCREEN TOTAL

=

-

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,680

22,134

Other debtors

21,867

23,267

49,547

45,401

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

1,506

12,516

Other creditors

112,539

117,539

114,045

130,055

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 11)

2,510,568

2,510,586

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

2,510,568

2,510,586

11.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

2,510,568

2,510,586

The bank loans are secured by a legal charge over the investment properties and by way of personal guarantees of the directors. the loans are interest only, fully repayable between 19 to 25 years period and the rates of interest charged are between 1.79% and 4.49% above the bank base rate.

12.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

2,510,568

2,510,586

13.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

58,450

58,450

Deferred

tax

£

Balance at 1 April 2024

58,450

Balance at 31 March 2025

58,450

14.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary shares

£1

100

100

15.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2024

222,033

990,930

1,212,963

Profit for the year

2,495

2,495

At 31 March 2025

224,528

990,930

1,215,458

16.	RELATED PARTY DISCLOSURES

At the year end, the company owed £112,037 (2023: £127,037) to the company director, Mrs R singh.

17.	ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party by virtue of their shareholding in the company.