IRIS Accounts Production v25.3.0.601 09001736 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09001736 2024-03-31 09001736 2025-03-31 09001736 2024-04-01 2025-03-31 09001736 2023-03-31 09001736 2023-04-01 2024-03-31 09001736 2024-03-31 09001736 ns15:EnglandWales 2024-04-01 2025-03-31 09001736 ns14:PoundSterling 2024-04-01 2025-03-31 09001736 ns10:Director1 2024-04-01 2025-03-31 09001736 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09001736 ns10:SmallEntities 2024-04-01 2025-03-31 09001736 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09001736 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09001736 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09001736 ns10:FullAccounts 2024-04-01 2025-03-31 09001736 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09001736 ns10:Director2 2024-04-01 2025-03-31 09001736 ns10:Director3 2024-04-01 2025-03-31 09001736 ns10:RegisteredOffice 2024-04-01 2025-03-31 09001736 ns5:CurrentFinancialInstruments 2025-03-31 09001736 ns5:CurrentFinancialInstruments 2024-03-31 09001736 ns5:Non-currentFinancialInstruments 2025-03-31 09001736 ns5:Non-currentFinancialInstruments 2024-03-31 09001736 ns5:ShareCapital 2025-03-31 09001736 ns5:ShareCapital 2024-03-31 09001736 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09001736 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09001736 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09001736 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09001736 ns5:Secured 2025-03-31 09001736 ns5:Secured 2024-03-31 09001736 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 09001736 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| EME PROPERTY INVESTMENT LIMITED |

EME PROPERTY INVESTMENT LIMITED (REGISTERED NUMBER: 09001736) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EME PROPERTY INVESTMENT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Ersin Cimikoglu

| Mustafa Iyiguven

| Erkan Cimikoglu

| REGISTERED OFFICE: | Jackson House

| Station Road

| Chingford

| London

| E4 7BU

| REGISTERED NUMBER: | 09001736 (England and Wales)

| ACCOUNTANTS: | Barrow LLP

| Chartered Accountants

| Jackson House

| Station Road

| Chingford

| London

| E4 7BU

EME PROPERTY INVESTMENT LIMITED (REGISTERED NUMBER: 09001736) |

BALANCE SHEET

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 5 | 880,000 |  | 941,030 |  |

CURRENT ASSETS

Debtors | 6 | 5,109 |  | 5,051 |  |

Cash at bank and in hand | 36,651 |  | 179,604 |  |

41,760 |  | 184,655 |  |

CREDITORS

Amounts falling due within one year | 7 | (139,459 | ) | (277,487 | ) |

NET CURRENT LIABILITIES | (97,699 | ) | (92,832 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 782,301 |  | 848,198 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (637,757 | ) | (637,757 | ) |

PROVISIONS FOR LIABILITIES | (2,243 | ) | (9,500 | ) |

NET ASSETS | 142,301 |  | 200,941 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 3 |  | 3 |  |

Retained earnings | 142,298 |  | 200,938 |  |

SHAREHOLDERS' FUNDS | 142,301 |  | 200,941 |  |

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 directors acknowledge their 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.

EME PROPERTY INVESTMENT LIMITED (REGISTERED NUMBER: 09001736) |

BALANCE SHEET - continued

31 MARCH 2025

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

Ersin Cimikoglu - Director

EME PROPERTY INVESTMENT LIMITED (REGISTERED NUMBER: 09001736) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| EME Property Investment 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover, which excludes value added tax, represents rental income plus disbursements recoverable. Rental income is recognised evenly over the term of each lease to which it relates.

| 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.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account and Retained Earnings, 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.

EME PROPERTY INVESTMENT LIMITED (REGISTERED NUMBER: 09001736) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| 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 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 941,030 |  |

| Revaluations | (61,030 | ) |

| At 31 March 2025 | 880,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 880,000 |  |

| At 31 March 2024 | 941,030 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2018 | (16,071 | ) |

| Valuation in 2019 | 20,000 |  |

| Valuation in 2022 | 30,000 |  |

| Valuation in 2025 | (61,030 | ) |

| Cost | 907,101 |  |

880,000 |  |

| The investment property was valued on an open market basis on 31 March 2025 by the directors .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 4,500 |  | 4,500 |  |

| Other debtors | 609 |  | 551 |  |

5,109 |  | 5,051 |  |

EME PROPERTY INVESTMENT LIMITED (REGISTERED NUMBER: 09001736) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 30,452 |  | 30,452 |  |

| Trade creditors | 1,800 |  | - |  |

| Taxation and social security | 3,342 |  | 5,815 |  |

| Other creditors | 103,865 |  | 241,220 |  |

139,459 |  | 277,487 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 637,757 |  | 637,757 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 637,757 |  | 637,757 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 668,209 |  | 668,209 |  |

| The bank loans are secured by means of fixed and floating charges over the companys' assets.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |