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Registered number: 07761555
Emslie Creative Limited
Financial Statements
For The Year Ended 30 September 2025
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Emslie Creative Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Emslie Creative Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07761555

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 545 |  | 730
|  |  | 545 |  | 730
CURRENT ASSETS
Debtors | 5 | 25,105 |  | 23,159 |
Cash at bank and in hand |  | 9,749 |  | 3,013 |
|  | 34,854 |  | 26,172 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,124 ) |  | (26,641 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (270 ) |  | (469 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 275 |  | 261
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (110 ) |  | (60 )
NET ASSETS |  |  | 165 |  | 201
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 65 |  | 101
SHAREHOLDERS' FUNDS |  |  | 165 |  | 201

Page 1
Page 2
Emslie Creative Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Amber Chapman Director
22 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Emslie Creative Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Emslie Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07761555 . The registered office is 5th Floor, 30-31 Furnival Street, London, EC4A 1JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes, from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance basis

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2024: 2)
2 2
Page 3
Page 4
Emslie Creative Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2024 | 6,241
As at 30 September 2025 | 6,241
Depreciation
As at 1 October 2024 | 5,511
Provided during the period | 185
As at 30 September 2025 | 5,696
Net Book Value
As at 30 September 2025 | 545
As at 1 October 2024 | 730

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,729 |  | 15,163
Directors' loan accounts | 4,376 |  | 7,996
| 25,105 |  | 23,159

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,135 |  | 3,768
Corporation tax | 17,251 |  | 11,552
Other taxes and social security | 3,004 |  | 3,004
VAT | 9,634 |  | 7,217
Accruals and deferred income | 1,100 |  | 1,100
| 35,124 |  | 26,641

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Emslie Creative Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Amber Chapman | 7,996 | - | (3,620 ) | - | 4,376

The above loan is unsecured, interest free and repayable on demand.
Page 5