REGISTERED NUMBER: 05536123 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

Emedlaw Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

3,831

-

Investment property

5

637,587

626,587

641,418

626,587

CURRENT ASSETS

Debtors

6

1,554

2,524

Cash at bank

29,889

20,890

31,443

23,414

CREDITORS

Amounts falling due within one year

7

345,510

346,073

NET CURRENT LIABILITIES

(314,067

)

(322,659

)

TOTAL ASSETS LESS CURRENT LIABILITIES

327,351

303,928

CREDITORS

Amounts falling due after more than one year

8

(242,783

)

(241,269

)

PROVISIONS FOR LIABILITIES

(728

)

-

NET ASSETS

83,840

62,659

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

82,840

61,659

SHAREHOLDERS' FUNDS

83,840

62,659

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16th January 2026 and were signed by:

Dr R K Mohindra - Director

1.	COMPANY INFORMATION

Emedlaw Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05536123

Registered office:

Second Floor

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

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

Rentals received are recognised on an accruals basis.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and Fittings - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

5,108

At 31st August 2025

5,108

DEPRECIATION

Charge for year

1,277

At 31st August 2025

1,277

NET BOOK VALUE

At 31st August 2025

3,831

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

626,587

Fair value adjustment

11,000

At 31st August 2025

637,587

NET BOOK VALUE

At 31st August 2025

637,587

At 31st August 2024

626,587

Investment properties comprise of five properties with an original cost of £507,266.

In accordance with FRS 102, the costs of obtaining an external valuation was considered to be undue for the company. As such, the fair value has been estimated by the director on the basis of the market value of similar properties in the same location as those held by the company.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

936

Other debtors

1,554

1,588

1,554

2,524

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Corporation tax payable

687

2,066

Directors' current accounts

344,122

343,414

Accrued expenses

701

593

345,510

346,073

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other loans more 5yrs instal

242,783

241,269

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

242,783

241,269

The investment properties have legal charges held over the properties, as lodged at companies house.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1,000

Ordinary A

£1

1,000

1,000

On 14 June 2023 the share capital was purchased by Peregal Property Limited.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

31.8.25

31.8.24

£

£

Dr R K Mohindra

Balance outstanding at start of year

(343,413

)

(342,944

)

Amounts repaid

(709

)

(469

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(344,122

)

(343,413

)

The loan is repayable on demand and no interest was charged during the year.

11.	RELATED PARTY DISCLOSURES

Included in Other debtors is a balance of £1,554 owing by Peregal Property Limited, a company in which Dr Mohindra has a controlling interest. All transactions were made on an arms length basis.

12.

CONTROL