IRIS Accounts Production v26.1.0.640 13499111 director 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13499111 2024-07-31 13499111 2025-07-31 13499111 2024-08-01 2025-07-31 13499111 2023-07-31 13499111 2023-08-01 2024-07-31 13499111 2024-07-31 13499111 ns15:EnglandWales 2024-08-01 2025-07-31 13499111 ns14:PoundSterling 2024-08-01 2025-07-31 13499111 ns10:Director1 2024-08-01 2025-07-31 13499111 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13499111 ns10:SmallEntities 2024-08-01 2025-07-31 13499111 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13499111 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 13499111 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13499111 ns10:FullAccounts 2024-08-01 2025-07-31 13499111 ns10:RegisteredOffice 2024-08-01 2025-07-31 13499111 ns5:CurrentFinancialInstruments 2025-07-31 13499111 ns5:CurrentFinancialInstruments 2024-07-31 13499111 ns5:Non-currentFinancialInstruments 2025-07-31 13499111 ns5:Non-currentFinancialInstruments 2024-07-31 13499111 ns5:ShareCapital 2025-07-31 13499111 ns5:ShareCapital 2024-07-31 13499111 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 13499111 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 13499111 ns5:LandBuildings 2024-07-31 13499111 ns5:LandBuildings 2025-07-31 13499111 ns5:LandBuildings 2024-07-31 13499111 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 13499111 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: 13499111 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

EMMERSON PROPERTY INVESTMENTS LTD

EMMERSON PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13499111) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EMMERSON PROPERTY INVESTMENTS LTD |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | L J D Emmerson

| REGISTERED OFFICE: | Charwell House

| Wilsom Road

| Alton

| Hampshire

| GU34 2PP

| REGISTERED NUMBER: | 13499111 (England and Wales)

| ACCOUNTANTS: | B20 Limited

| Chartered Certified Accountants

| Charwell House

| Wilsom Road

| Alton

| Hampshire

| GU34 2PP

EMMERSON PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13499111) |

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 461,317 |  | 461,317 |  |

CURRENT ASSETS

Debtors | 5 | 800 |  | - |  |

Cash at bank | 7,068 |  | 4,809 |  |

7,868 |  | 4,809 |  |

CREDITORS

Amounts falling due within one year | 6 | (9,539 | ) | (6,900 | ) |

NET CURRENT LIABILITIES | (1,671 | ) | (2,091 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 459,646 |  | 459,226 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (428,680 | ) | (445,680 | ) |

NET ASSETS | 30,966 |  | 13,546 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 30,866 |  | 13,446 |  |

30,966 |  | 13,546 |  |

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 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.

EMMERSON PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13499111) |

Balance Sheet - continued

31 July 2025

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 4 November 2025 and were signed by:

L J D Emmerson - Director

EMMERSON PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13499111) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| EMMERSON PROPERTY INVESTMENTS 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.

| Tangible fixed assets

| Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

| Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

| 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

| Land and

| buildings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 461,317 |  |

| NET BOOK VALUE

| At 31 July 2025 | 461,317 |  |

| At 31 July 2024 | 461,317 |  |

EMMERSON PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13499111) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | 800 |  | - |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | - |  | 12 |  |

| Taxation and social security | 4,728 |  | 3,310 |  |

| Other creditors | 4,811 |  | 3,578 |  |

9,539 |  | 6,900 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 332,775 |  | 332,775 |  |

| Other creditors | 95,905 |  | 112,905 |  |

428,680 |  | 445,680 |  |