IRIS Accounts Production v25.4.12.37 02179851 director 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02179851 2024-12-31 02179851 2025-12-31 02179851 2025-01-01 2025-12-31 02179851 2023-12-31 02179851 2024-01-01 2024-12-31 02179851 2024-12-31 02179851 ns15:EnglandWales 2025-01-01 2025-12-31 02179851 ns14:PoundSterling 2025-01-01 2025-12-31 02179851 ns10:Director1 2025-01-01 2025-12-31 02179851 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02179851 ns10:SmallEntities 2025-01-01 2025-12-31 02179851 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02179851 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 02179851 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02179851 ns10:FullAccounts 2025-01-01 2025-12-31 02179851 ns10:RegisteredOffice 2025-01-01 2025-12-31 02179851 ns5:CurrentFinancialInstruments 2025-12-31 02179851 ns5:CurrentFinancialInstruments 2024-12-31 02179851 ns5:ShareCapital 2025-12-31 02179851 ns5:ShareCapital 2024-12-31 02179851 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 02179851 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02179851 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 02179851 ns5:PlantMachinery 2025-01-01 2025-12-31 02179851 ns5:FurnitureFittings 2025-01-01 2025-12-31 02179851 ns5:LandBuildings 2024-12-31 02179851 ns5:PlantMachinery 2024-12-31 02179851 ns5:FurnitureFittings 2024-12-31 02179851 ns5:LandBuildings 2025-01-01 2025-12-31 02179851 ns5:LandBuildings 2025-12-31 02179851 ns5:PlantMachinery 2025-12-31 02179851 ns5:FurnitureFittings 2025-12-31 02179851 ns5:LandBuildings 2024-12-31 02179851 ns5:PlantMachinery 2024-12-31 02179851 ns5:FurnitureFittings 2024-12-31 02179851 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 02179851 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 02179851 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Emingo Limited

| Emingo Limited (Registered number: 02179851) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Emingo Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | M C Onah

| REGISTERED OFFICE: | 21b Accommodation Road

| London

| NW11 8EP

| REGISTERED NUMBER: | 02179851 (England and Wales)

| ACCOUNTANTS: | Granite Morgan Smith Limited

| 122 Feering Hill

| Feering

| Colchester

| Essex

| CO5 9PY

| Emingo Limited (Registered number: 02179851) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 84,468 |  | 86,718 |  |

CURRENT ASSETS

Debtors | 5 | 64,896 |  | 56,869 |  |

Cash at bank and in hand | 18,669 |  | 13,728 |  |

83,565 |  | 70,597 |  |

CREDITORS

Amounts falling due within one year | 6 | 36,365 |  | 31,905 |  |

NET CURRENT ASSETS | 47,200 |  | 38,692 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 131,668 |  | 125,410 |  |

CAPITAL AND RESERVES

Called up share capital | 251,000 |  | 251,000 |  |

Retained earnings | (119,332 | ) | (125,590 | ) |

SHAREHOLDERS' FUNDS | 131,668 |  | 125,410 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 April 2026 and were signed by:

M C Onah - Director

| Emingo Limited (Registered number: 02179851) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Emingo Limited 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 20% on cost

| Taxation

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

3. | EMPLOYEES AND DIRECTORS

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

| Emingo Limited (Registered number: 02179851) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025

| and 31 December 2025 | 150,000 |  | 897 |  | 2,917 |  | 153,814 |  |

| DEPRECIATION

| At 1 January 2025 | 63,282 |  | 897 |  | 2,917 |  | 67,096 |  |

| Charge for year | 2,250 |  | - |  | - |  | 2,250 |  |

| At 31 December 2025 | 65,532 |  | 897 |  | 2,917 |  | 69,346 |  |

| NET BOOK VALUE

| At 31 December 2025 | 84,468 |  | - |  | - |  | 84,468 |  |

| At 31 December 2024 | 86,718 |  | - |  | - |  | 86,718 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| Valuation in 1997 | (69,179 | ) | - |  | - |  | (69,179 | ) |

| Valuation in 2003 | 28,086 |  | - |  | - |  | 28,086 |  |

| Cost | 191,093 |  | 897 |  | 2,917 |  | 194,907 |  |

150,000 |  | 897 |  | 2,917 |  | 153,814 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

| 31.12.25 |  | 31.12.24

£ | £ |

| Cost | 191,093 |  | 191,093 |  |

| Aggregate depreciation | 85,753 |  | 85,753 |  |

| Value of land in freehold land and buildings | 31,913 |  | 31,913 |  |

| Freehold land and buildings were valued on an open market basis on 31 December 2009 by the director .

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 11,853 |  | 11,853 |  |

| Other debtors | 53,043 |  | 45,016 |  |

64,896 |  | 56,869 |  |

| Emingo Limited (Registered number: 02179851) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Taxation and social security | 231 |  | 450 |  |

| Other creditors | 36,134 |  | 31,455 |  |

36,365 |  | 31,905 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the company owed the director £ nil (2024- £ nil) in respect of his directors loan account. This loan is interest free and repayable on demand.

8. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Homelink Estates Limited, a company registered in England and Wales.