smallAccCompHo_0921.xslt
Company Registration No. 14984738 (England and Wales)
EMABISIAN LIMITED
Financial Statements
for the Period from 01 August 2024 to 31 July 2025

EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Company Information

Company Details
Company Number 14984738
Registered Office MANOR FARM HOUSE MANOR FARM CLOSE
BROUGHTON, KETTERING
NORTHAMPTONSHIRE
Northamptonshire
NN14 1SL
Directors
Directors who held office during the period were:
Clare O'Keeffe   
Mark O'Keeffe   
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Statement of Financial Position

1234567
Notes 2025 2024
£ £
Fixed Assets
Investments 5 1,438,796 1,413,744
Current Assets
Cash at bank and in hand 91,426 56,066
91,426 56,066
Creditors
Amount falling due within one year (92,053) (3,403)
Net Current Assets (627) 52,663
Total Assets less current liabilities 1,438,169 1,466,407
Creditors due after more than one year (1,350,000) (1,350,000)
Accruals and deferred income - (35,156)
Net Assets 88,169 81,251
Capital and Reserves
Called up Share Capital 100 100
Revaluation Reserve 134,566 106,098
Retained earnings at end of year (46,497) (24,947)
Shareholder funds 88,169 81,251
For the year ending 31/07/2025 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 29 October 2025
Mark O'Keeffe
Company Registration No. 14984738
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Notes to the Accounts

1. Statutory Information
EMABISIAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14984738.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
Presentation Currency
The accounts are presented in £ sterling.
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Notes to the Accounts

Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date
Tangible Fixed Asset Policy
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at cost, with changes in fair value recognised in profit or loss account. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.The market value of investments has been provided by Integrated Financial Arrangements Ltd as at 31 July 2025. As at 31 July 2025 the cost of investments was £1,304,230 (2024: £1,307,646).Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity shares are recognised in income where receivable.
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Notes to the Accounts

Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Where items recognised in other comprehensive income or equity arechargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 0
2024 0
4. Principal Activity
Emabisian Limited is a Family Investment Company whose principal activity is the making and holding of family investments.
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EMABISIAN LIMITED

Financial Statements for the period ending 31 July 2025

Notes to the Accounts

5. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 01/08/2024 - 1,413,744 - 1,413,744
Additions - 42,815 - 42,815
Disposals - (46,231) - (46,231)
Adjustments - 28,468 - 28,468
Valuation at 31/07/2025 - 1,438,796 - 1,438,796
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