EMERGE SALES LTD - Accounts

EMERGE SALES LTD
Contents Page
For the year ended 31 July 2025

Company information	1
Directors' report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

EMERGE SALES LTD
Company Information
For the year ended 31 July 2025

Directors	Slawomir SZABLICKI Monika SZMIDT
Registered Number	14982156
Registered Office	20 MILLBROOK ROAD Manchester Greater Manchester M23 2XH
Accountants	CRYPTO ESTATE ACCOUNTING LTD 82 Lytham Road Blackburn BB2 3JT

1

EMERGE SALES LTD
Directors' Report
For the year ended 31 July 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 July 2025.

Principal activities

The principal activity of the company is online retail sales via e-commerce platforms.

Directors

The directors who served the company throughout the year were as follows:

Slawomir SZABLICKI

Monika SZMIDT

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Slawomir SZABLICKI
Director

Date approved: 23 April 2026

2

EMERGE SALES LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. CRYPTO ESTATE ACCOUNTING LTD 31 July 2025 .................................................... CRYPTO ESTATE ACCOUNTING LTD 82 Lytham Road Blackburn BB2 3JT 23 April 2026 3

EMERGE SALES LTD
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CRYPTO ESTATE ACCOUNTING LTD
31 July 2025

....................................................

CRYPTO ESTATE ACCOUNTING LTD
82 Lytham Road

Blackburn
BB2 3JT
23 April 2026

3

EMERGE SALES LTD
Income Statement
For the year ended 31 July 2025

	Notes	2025 £
Turnover		29,788
Cost of sales		(11,555)
Gross profit		18,233
Selling and distribution costs		(10,339)
Administrative expenses		(2,702)
Other operating income		25
Operating profit		5,217
Interest payable and similar charges		(15)
Profit/(Loss) on ordinary activities before taxation		5,202
Tax on profit on ordinary activities		(991)
Profit/(Loss) for the financial year		4,211

4

EMERGE SALES LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £
Current assets
Stocks	3	2,000
Debtors	4	(1,538)
Cash at bank and in hand		2,093
		2,555
Creditors: amount falling due within one year	5	(992)
Net current assets		1,563

Total assets less current liabilities		1,563
Accruals and deferred income		(350)
Net assets		1,213

Capital and reserves
Called up share capital		2
Profit and loss account		1,211
Shareholders' funds		1,213

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 23 April 2026 and were signed on its behalf by:

-------------------------------
Slawomir SZABLICKI
Director

5

EMERGE SALES LTD
Statement of Changes in Equity
For the year ended 31 July 2025

	Equity share capital	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£	£
At 01 August 2024	2			(2,000)	(1,998)
Profit for the year				4,211	4,211
Total comprehensive income for the year	-	-	-	4,211	4,211
Dividends				(1,000)	(1,000)
Total investments by and distributions to owners	-	-	-	(1,000)	(1,000)
At 31 July 2025	2			1,211	1,213

6

EMERGE SALES LTD
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

EMERGE SALES LTD is a private company, limited by shares, registered in , registration number 14982156, registration address 20 MILLBROOK ROAD, Manchester, Greater Manchester, M23 2XH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2.

3.

Stocks

	2025 £
Stocks	2,000
	2,000

4.

Debtors: amounts falling due after one year

	2025 £
Directors Loan Accounts	(1,538)
	(1,538)

5.

Creditors: amount falling due within one year

	2025 £
Corporation Tax	991
Other Creditors	1
	992

7

Registered Number: 14982156

EMERGE SALES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025