REGISTERED NUMBER: 14637295 (England and Wales)

Emperor Marble Limited

Unaudited Financial Statements

for the Period

29th February 2024 to 31st January 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H E Bozkaya

REGISTERED OFFICE:

124 City Road

London

England

EC1V 2NX

REGISTERED NUMBER:

14637295 (England and Wales)

ACCOUNTANTS:

Naail & Co

Chartered Certified Accountants

69 Lambeth Walk

London

SE11 6DX

FIXED ASSETS

Property, plant and equipment

5

2,366

3,155

CURRENT ASSETS

Inventories

60,000

60,000

Debtors

(19,240

)

653

Cash at bank and in hand

19,339

16,297

60,099

76,950

CREDITORS

Amounts falling due within one year

93,060

82,207

NET CURRENT LIABILITIES

(32,961

)

(5,257

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,595

)

(2,102

)

CREDITORS

Amounts falling due after more than one year

(564

)

-

PROVISIONS FOR LIABILITIES

7

(450

)

-

NET LIABILITIES

(31,609

)

(2,102

)

CAPITAL AND RESERVES

Called up share capital

8

100

2

Share premium

17,000

-

Retained earnings

(48,709

)

(2,104

)

SHAREHOLDERS' FUNDS

(31,609

)

(2,102

)

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31st January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th October 2025 and were signed by:

Mr H E Bozkaya - Director

1.	STATUTORY INFORMATION

Emperor Marble Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Turnover is generated from the ordinary activities of the business and is recognised when the right to consideration becomes due.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company is able to trade with the support of its director and in his opinion, this support will continue for the foreseeable future and for at least 13 months from the date of approval of these financial statements. The financial statements are therefore prepared on the going concern basis.

4.	EMPLOYEES AND DIRECTORS

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

5.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 29th February 2024

and 31st January 2025

4,207

DEPRECIATION

At 29th February 2024

1,052

Charge for period

789

At 31st January 2025

1,841

NET BOOK VALUE

At 31st January 2025

2,366

At 28th February 2024

3,155

6.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due between one and two years:

YL I Ltd / Shopify Capital

564

-

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

450

-

Deferred

tax

£

Provided during period

450

Balance at 31st January 2025

450

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

2

9.	RELATED PARTY DISCLOSURES

Mr H E Bozkaya

Director & shareholder

At the reporting date, the company owed £1,472 to Mr Bozkaya. This is an interest free loan with no set repayment terms.