REGISTERED NUMBER: 09463919 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Emanuel Oliver Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

O L Emanuel

D S Oliver

Registered office:

114-120 Northgate Street

Chester

CH1 2HT

Registered number:

09463919 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

1,174

1,367

Current assets

Debtors

5

52,560

79,330

Cash at bank

31,189

68,140

83,749

147,470

Creditors

Amounts falling due within one year

6

69,876

126,654

Net current assets

13,873

20,816

Total assets less current liabilities

15,047

22,183

Creditors

Amounts falling due after more than one year

7

-

2,682

Net assets

15,047

19,501

Capital and reserves

Called up share capital

100

100

Retained earnings

14,947

19,401

Shareholders' funds

15,047

19,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

D S Oliver - Director

1.	Statutory information

Emanuel Oliver 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

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

Fixtures, fittings and equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Fixtures,

fittings

and

equipment

£

Cost

At 1 March 2025

3,501

Additions

746

Disposals

(2,270

)

At 28 February 2026

1,977

Depreciation

At 1 March 2025

2,134

Charge for year

494

Eliminated on disposal

(1,825

)

At 28 February 2026

803

Net book value

At 28 February 2026

1,174

At 28 February 2025

1,367

5.

Debtors

28/2/26

28/2/25

£

£

Amounts falling due within one year:

Trade debtors

19,500

43,800

Other debtors

13,656

8,433

33,156

52,233

28/2/26

28/2/25

£

£

Amounts falling due after more than one year:

Other debtors

19,404

27,097

Aggregate amounts

52,560

79,330

6.

Creditors: amounts falling due within one year

28/2/26

28/2/25

£

£

Bank loans and overdrafts

2,475

9,900

Trade creditors

2,010

2,614

Taxation and social security

60,241

80,909

Other creditors

5,150

33,231

69,876

126,654

7.

Creditors: amounts falling due after more than one year

28/2/26

28/2/25

£

£

Bank loans

-

2,682

8.	Leasing agreements

At 28 February 2026 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £4,300 (2024 - £9,360) of which £4,300 is due within one year.