Registered number
06378303
EMAX (UK) LIMITED
Unaudited Accounts
31 December 2025

EMAX (UK) LIMITED
Registered number: | 06378303
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 235 |  |  | 313
Current assets
Debtors | 4 |  | 125,153 |  |  | 207,349
Investments held as current assets | 5 |  | 419,279 |  |  | -
Cash at bank and in hand |  |  | 234,563 |  |  | 648,841
|  |  | 778,995 |  |  | 856,190
Creditors: amounts falling due within one year | 6 |  | (14,250) |  |  | (73,742)
Net current assets |  |  |  | 764,745 |  |  | 782,448
Total assets less current liabilities |  |  |  | 764,980 |  |  | 782,761
Provisions for liabilities |  |  |  | (4,541) |  |  | (139)
Net assets |  |  |  | 760,439 |  |  | 782,622
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 760,339 |  |  | 782,522
Shareholders' funds |  |  |  | 760,439 |  |  | 782,622
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S W YOON
Director
Approved by the board on 11 March 2026

EMAX (UK) LIMITED
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings and equipment | 25% reducing balance basis
| Investments
| Listed investments are measured at fair value. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixtures, fittings, equipment, etc
£
| Cost
| At 1 January 2025 | 10,978
| At 31 December 2025 | 10,978
| Depreciation
| At 1 January 2025 | 10,665
| Charge for the year | 78
| At 31 December 2025 | 10,743
| Net book value
| At 31 December 2025 | 235
| At 31 December 2024 | 313
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 41,580 |  | 118,195
| Prepayments and accrued income | 83,573 |  | 89,154
|  |  |  |  |  | 125,153 |  | 207,349
5 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Listed investments | 419,279 |  | -
| Increase/(decrease) in fair value included in the profit and loss account for the financial year
| Listed investments | 19,217 |  | -
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 8,229 |  | 68,321
| Other creditors | 6,021 |  | 5,421
|  |  |  |  |  | 14,250 |  | 73,742
7 | Other information
| EMAX (UK) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 4 Rickards Close
| Surbiton
| Surrey
| KT6 6RN
| The financial statements are presented in Sterling, which is the functional currency of the
| company.

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