Company registration number 06517970 (England and Wales)
EMPEROR AMPERSAND NOMINEE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
EMPEROR AMPERSAND NOMINEE LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2
Notes to the financial statements
3 - 4
EMPEROR AMPERSAND NOMINEE LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EMPEROR AMPERSAND NOMINEE LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emperor Ampersand Nominee Limited for the year ended 31 December 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Emperor Ampersand Nominee Limited, as a body, in accordance with the terms of our engagement letter dated 08/12/2025. Our work has been undertaken solely to prepare for your approval the financial statements of Emperor Ampersand Nominee Limited and state those matters that we have agreed to state to the b oard of d irectors of Emperor Ampersand Nominee Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emperor Ampersand Nominee Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Emperor Ampersand Nominee Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Emperor Ampersand Nominee Limited. You consider that Emperor Ampersand Nominee Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Emperor Ampersand Nominee Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Bright Grahame Murray
Chartered Accountants
Emperor's Gate
114a Cromwell Road
Kensington
London
SW7 4AG
UK
20 April 2026
EMPEROR AMPERSAND NOMINEE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
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2025
2024
Notes
£
£
Current assets
Cash and cash equivalents
1
1
Net current assets
1
1
Net assets
1
1
Equity
Called up share capital
3
1
1

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The directors of the company have elected not to include a copy of the income statement within the financial statements.

The financial statements were approved by the board of directors and authorised for issue on 25 February 2026 and are signed on its behalf by:
Mr Alan Weng Kei Choi
Director
Company registration number 06517970 (England and Wales)
EMPEROR AMPERSAND NOMINEE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Emperor Ampersand Nominee Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, 114a Cromwell Road, London, UK, SW7 4AG. The company's principal activities and nature of its operations are disclosed in the directors' report.

1.1
Basis of preparation

The financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted for use in the United Kingdom and with the requirements of the Companies Act 2006 applicable to companies reporting under IFRS, except as otherwise stated.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Critical accounting estimates and judgements

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

3
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Authorised
of £1 each
1
1
1
1
Issued and fully paid
of £1 each
1
1
1
1
EMPEROR AMPERSAND NOMINEE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Controlling party

The company is a subsidiary undertaking of Emperor Ampersand General Partner S.à r.l., a company incorporated and domiciled in Luxembourg and was acquired by Big Target Holdings Limited, a company incorporated and domiciled in Hong Kong.

The largest and smallest group in which the results of the company are consolidated is that headed by Emperor International Holdings Limited, the ultimate shareholder of Big Target Holdings Limited. The consolidated financial statements of this group are available for public and can be found on website of The Stock Exchange of Hong Kong Limited.

2025-12-31 2025-01-01 false true CCH Software CCH Accounts Production 2026.100 Alan Weng Kei Choi Lok Chiu Ho Vanessa Man Seung Fan 1 2026-04-20 1 2026-04-20 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.06517970 2025-01-01 2025-12-31 06517970 2025-12-31 06517970 2024-12-31 06517970 core:ShareCapital 2025-12-31 06517970 core:ShareCapital 2024-12-31 06517970 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06517970 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06517970 bus:EntityHasNeverTraded 2025-01-01 2025-12-31 06517970 bus:FullIFRS 2025-01-01 2025-12-31 06517970 bus:Director1 2025-01-01 2025-12-31 06517970 bus:Director2 2025-01-01 2025-12-31 06517970 bus:Director3 2025-01-01 2025-12-31 06517970 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP