REGISTERED NUMBER: 09053037 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EMME-E GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M G Audino

REGISTERED OFFICE:

38 Craven Street

London

WC2N 5NG

REGISTERED NUMBER:

09053037 (England and Wales)

ACCOUNTANTS:

B&P Tax Legal Finance LLP

38 Craven Street

London

WC2N 5NG

FIXED ASSETS

Investments

4

3,033,721

3,033,721

CURRENT ASSETS

Debtors

5

10,103,124

9,649,018

Cash at bank

1,341

3,746

10,104,465

9,652,764

CREDITORS

Amounts falling due within one year

6

(1,056,061

)

(721,555

)

NET CURRENT ASSETS

9,048,404

8,931,209

TOTAL ASSETS LESS CURRENT LIABILITIES

12,082,125

11,964,930

CREDITORS

Amounts falling due after more than one year

7

(12,024,635

)

(11,808,532

)

NET ASSETS

57,490

156,398

CAPITAL AND RESERVES

Called up share capital

1,000,000

1,000,000

Retained earnings

8

(942,510

)

(843,602

)

57,490

156,398

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 director acknowledges her 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.

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 10 December 2025 and were signed by:

Mrs M G Audino - Director

1.	STATUTORY INFORMATION

Emme-e Group 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.

2.	ACCOUNTING POLICIES

Basis of preparation

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in associates

Investments in subsidiary and associate undertakings are recognised at cost. If there is objective evidence of impairment, an impairment loss is immediately recognized.

Taxation

Taxation for the year 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 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.

Going concern

The Company's shareholder has confirmed that it will continue to provide the financial resources necessary for the Company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements. Therefore the director considers it appropriate that the financial

statements are prepared on a going concern basis.

Financial liabilities

The company's financial liabilities comprise of basic financial liabilities, including trade and other payables. These are initially recognised at transaction price.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled, or expires.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Interest

in

Other

associate

investments

Totals

$

$

$

COST

At 1 April 2024

and 31 March 2025

2,887,000

146,721

3,033,721

NET BOOK VALUE

At 31 March 2025

2,887,000

146,721

3,033,721

At 31 March 2024

2,887,000

146,721

3,033,721

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Amounts owed by group undertakings

669,130

643,351

Amounts owed by joint ventures

9,337,260

8,909,734

Other debtors

96,734

95,933

10,103,124

9,649,018

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Trade creditors

776

22,037

Taxation and social security

-

(782

)

Other creditors

1,055,285

700,300

1,056,061

721,555

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

$

$

Other creditors

12,024,635

11,808,532

8.

RESERVES

Retained

earnings

$

At 1 April 2024

(843,602

)

Deficit for the year

(98,908

)

At 31 March 2025

(942,510

)

9.	RELATED PARTY DISCLOSURES

At the end of the year, the loan due from the MFC Holding Limited, where the company holds 50% interest, amounted to $9,337,260 (2024: $8,909,731). This loan is repayable on demand and non-interest bearing.

At the end of the year, an amount of $12,024,635 (2024: $11,808,532) was owed to the shareholder and an amount of $633,510 (2024: $632,605) was owed to shareholder's close family member . These amounts are non-interest bearing with no fixed repayments.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms E Flammini.