Company No: 14044293 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Elliot Anthony Pomerance
	Mia Kimberley Pomerance

REGISTERED OFFICE	Treviot House
	186-192 High Road
	Ilford
	IG1 1LR
	United Kingdom

COMPANY NUMBER

14044293 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	430,725		430,725
		430,725		430,725
Current assets
Debtors	4	4,049		37,275
Cash at bank and in hand		802		1,004
		4,851		38,279
Creditors: amounts falling due within one year	5	( 123,027)		( 163,342)
Net current liabilities		(118,176)		(125,063)
Total assets less current liabilities		312,549		305,662
Creditors: amounts falling due after more than one year	6	( 303,730)		( 303,730)
Net assets		8,819		1,932
Capital and reserves
Called-up share capital		100		100
Profit and loss account		8,719		1,832
Total shareholders' funds		8,819		1,932

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of EMMI Holdings Limited (registered number: 14044293) were approved and authorised for issue by the Board of Directors on 03 September 2025. They were signed on its behalf by:

Elliot Anthony Pomerance Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

EMMI Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the rent received during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 May 2024	430,725
As at 30 April 2025	430,725

4. Debtors

	2025		2024
	£		£
Other debtors	4,049		37,275

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	334		0
Amounts owed to Group undertakings	89,500		71,500
Taxation and social security	1,615		465
Other creditors	31,578		91,377
	123,027		163,342

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	303,730		303,730

There are no amounts included above in respect of which any security has been given by the small entity.