Emingo Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02179851 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Emingo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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 ) .

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

Aggregate depreciation

85,753

Value of land in freehold land and buildings

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

Other debtors

53,043

45,016

64,896

56,869

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.