REGISTERED NUMBER: 08615931 (England and Wales)

EMMA LOUISE CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E L Colclough

C Colclough

REGISTERED OFFICE:

Clarke Nicklin House

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

REGISTERED NUMBER:

08615931 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

43,946

49,292

CURRENT ASSETS

Debtors

5

7,560

11,340

Cash at bank

125,084

110,659

132,644

121,999

CREDITORS

Amounts falling due within one year

6

51,376

46,906

NET CURRENT ASSETS

81,268

75,093

TOTAL ASSETS LESS CURRENT LIABILITIES

125,214

124,385

CREDITORS

Amounts falling due after more than one year

7

(31,973

)

(42,836

)

PROVISIONS FOR LIABILITIES

(7,732

)

(12,323

)

NET ASSETS

85,509

69,226

CAPITAL AND RESERVES

Called up share capital

8

111

109

Retained earnings

85,398

69,117

SHAREHOLDERS' FUNDS

85,509

69,226

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mrs E L Colclough - Director

1.	STATUTORY INFORMATION

Emma Louise Consulting Ltd 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 preparing the financial statements

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.

The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

2,155

86,803

13,193

102,151

Additions

1,456

-

8,559

10,015

At 31 July 2025

3,611

86,803

21,752

112,166

DEPRECIATION

At 1 August 2024

1,288

43,402

8,169

52,859

Charge for year

903

8,680

5,778

15,361

At 31 July 2025

2,191

52,082

13,947

68,220

NET BOOK VALUE

At 31 July 2025

1,420

34,721

7,805

43,946

At 31 July 2024

867

43,401

5,024

49,292

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

86,803

DEPRECIATION

At 1 August 2024

43,402

Charge for year

8,680

At 31 July 2025

52,082

NET BOOK VALUE

At 31 July 2025

34,721

At 31 July 2024

43,401

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,560

11,340

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,863

10,863

Taxation and social security

27,028

33,076

Other creditors

13,485

2,967

51,376

46,906

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

31,973

42,836

8.	CALLED UP SHARE CAPITAL

Number Allotted

Share Class

Nominal Value

2025

2024

£

£

£

6

Ordinary

1

6

6

100

Ordinary A

1

100

100

1

Ordinary B

1

1

1

1

Ordinary C

1

1

1

1

Ordinary D

1

1

1

1

Ordinary E

1

1

1

Ordinary F

1

1

111

109

One ordinary E and one ordinary F share were issued during the year.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs E L Colclough.