Market Emergence Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 11788982

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		916		2,228

			916		2,228
CURRENT ASSETS
Debtors	5	8,294		-
Cash at bank and in hand		397		237

		8,691		237
Creditors: Amounts Falling Due Within One Year	6	(8,830 )		-

NET CURRENT ASSETS (LIABILITIES)			(139 )		237

TOTAL ASSETS LESS CURRENT LIABILITIES			777		2,465

NET ASSETS			777		2,465

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			776		2,464

SHAREHOLDERS' FUNDS			777		2,465

For the year ending 31 March 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 Income Statement.

On behalf of the board

Mr D N Hanton

Director

29/10/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Market Emergence Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11788982 . The registered office is 97 Rosslyn Crescent, Harrow, Middlesex, HA1 2SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements for the year ended 31 March 2025 are the first financial statements of Market Emergence Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 (Section 1A) was 1 April 2024. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

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

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:

Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line

2.5. 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.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.8. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

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Market Emergence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	1,488	740	2,228
Additions	1,223	-	1,223
Disposals	(1,489 )	(740 )	(2,229 )

As at 31 March 2025	1,222	-	1,222

Depreciation
As at 1 April 2024	-	-	-
Provided during the period	306	-	306

As at 31 March 2025	306	-	306

Net Book Value
As at 31 March 2025	916	-	916

As at 1 April 2024	1,488	740	2,228

5. Debtors

	2025	2024
	£	£
Due within one year
Director's loan account	8,294	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	7,330	-
Accruals and deferred income	1,500	-

	8,830	-

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

The nominal value of each share is £1 and as at the year-end, there is 1 Ordinary share in issue.

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Market Emergence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr David Hanton	-	27,639	(19,345 )	-	8,294

The above loan will be repaid within 9 months of the year-end.

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	500	-

10. Related Party Transactions

As at the year-end, the directors' loan account balance of Mr D N Hanton (the sole director and shareholder of the company) is £8,294. This amount is a current asset, of which interest is charged at a rate of 2.25% per annum on any overdrawn balance in the year that is above £10,000. This outstanding amount will be repaid to the company within nine months of the year-end.

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