Emchai Barnet Limited - Filleted accounts

Registered number

09752030

Emchai Barnet Limited

Unaudited Filleted Accounts

31 August 2025

Emchai Barnet Limited
Registered number:		09752030
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		28,343			37,791
Tangible assets	4		13,799			16,851
			42,142			54,642

Current assets
Debtors	5	104,979			104,979
Cash at bank and in hand		19,800			28,506
		124,779			133,485

Creditors: amounts falling due within one year	6	(48,230)			(56,076)

Net current assets			76,549			77,409

Net assets			118,691			132,051

Capital and reserves
Called up share capital			100			100
Profit and loss account			118,591			131,951

Shareholders' funds			118,691			132,051

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs F F Kwok
Director
Approved by the board on 30 April 2026

Emchai Barnet Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 September 2024					47,239
	At 31 August 2025					47,239

	Amortisation
	At 1 September 2024					9,448
	Provided during the year					9,448
	At 31 August 2025					18,896

	Net book value
	At 31 August 2025					28,343
	At 31 August 2024					37,791

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 September 2024	20,986		11,466		32,452
	At 31 August 2025	20,986		11,466		32,452

	Depreciation
	At 1 September 2024	10,493		5,108		15,601
	Charge for the year	2,098		954		3,052
	At 31 August 2025	12,591		6,062		18,653

	Net book value
	At 31 August 2025	8,395		5,404		13,799
	At 31 August 2024	10,493		6,358		16,851


5	Debtors			2025		2024
£					£

	Other debtors			104,979		104,979


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			28,605		26,510
	Other creditors			19,625		29,566
				48,230		56,076


7	Other information

	Emchai Barnet Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Katherine Place
	College Road
	Abbots Langley
	Hertfordshire
	WD5 0BT