Emror Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05388277

Emror Ltd

Filleted Unaudited Financial Statements

31 March 2025

Emror Ltd

Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

Emror Ltd

Officers and Professional Advisers

The board of directors	Mr D Mullinder
	Mr S Cornes

Company secretary	Mr D Mullinder

Registered office	Fernhill Estate Office
	Fernhill Road
	Sutton
	Newport
	Shropshire
	England
	TF20 8DJ

Accountants	Riverside Accountancy Lancaster Limited
	Chartered accountants
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Bankers	Lloyds
	125 Colmore Row
	Birmingham
	B3 3SD

Emror Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Emror Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emror Ltd for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Emror Ltd, as a body, in accordance with the terms of our engagement letter dated 14 December 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Emror Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emror Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Emror Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Emror Ltd. You consider that Emror Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Emror Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Riverside Accountancy Lancaster Limited Chartered accountants

Suite 2, 2 Mannin Way Lancaster Business Park Caton Road Lancaster LA1 3SU

8 December 2025

Emror Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	3,507,600	3,507,665
Cash at bank and in hand		3,510	5,023
		------------	------------
		3,511,110	3,512,688

Creditors: amounts falling due within one year	6	1,320	1,290
		------------	------------
Net current assets		3,509,790	3,511,398
		------------	------------
Total assets less current liabilities		3,509,790	3,511,398
		------------	------------
Net assets		3,509,790	3,511,398
		------------	------------

Capital and reserves

Called up share capital	7	5,570,862	5,570,862
Profit and loss account		( 2,061,072)	( 2,059,464)
		------------	------------
Shareholders funds		3,509,790	3,511,398
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

Mr D Mullinder

Director

Company registration number: 05388277

Emror Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Fernhill Estate Office, Fernhill Road, Sutton, Newport, Shropshire, TF20 8DJ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. The financial statements are rounded to the neared £1.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes 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. 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. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,507,600	3,507,600
Other debtors	–	65
	------------	------------
	3,507,600	3,507,665
	------------	------------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,320	1,290
	-------	-------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A Shares shares of £ 1 each	10	10	10	10
Ordinary B Shares shares of £ 1 each	5,570,852	5,570,852	5,570,852	5,570,852
	------------	------------	------------	------------
	5,570,862	5,570,862	5,570,862	5,570,862
	------------	------------	------------	------------

8. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024 : 2)

9. Related party transactions

Included within Debtors is amounts owed by connected companies of £3,507,600 (2024 - £3,522,600). Also included in Debtors is another amount due from connected companies, this was in relation to a loan first provided in 31st March 2013 accounts, the balance outstanding is £22,600 (2024 - £22,600)

10. Controlling party

The company was jointly under the control of the Trustees of The Colin Cornes Accumulation and Maintenance Settlement Trust, and the Margaret Cornes Accumulation and Maintenance Trust since 24th April 2012 , who jointly own 100% of the issued share capital.