Company Registration No. 10477435 (England and Wales)
Emsworth Guptas Limited
Unaudited accounts
for the year ended 30 November 2025
Emsworth Guptas Limited
Unaudited accounts
Contents
Emsworth Guptas Limited
Company Information
for the year ended 30 November 2025
Directors
Dr M Gupta
Dr N Gupta
Company Number
10477435 (England and Wales)
Registered Office
C/O The Florins, 8 Lulworth Close
Lulworth Close
Hayling Island
Hampshire
PO11 0NY
Accountants
Babcock Tax & Accountancy Services Ltd
The Florins, 8 Lulworth Close
Hayling Island
Hampshire
PO11 0NY
Emsworth Guptas Limited
Statement of financial position
as at 30 November 2025
Tangible assets
612,266
584,115
Cash at bank and in hand
8,445
23,803
Creditors: amounts falling due within one year
(139,540)
(139,480)
Net current assets
222,241
212,593
Total assets less current liabilities
834,507
796,708
Creditors: amounts falling due after more than one year
(754,999)
(738,999)
Called up share capital
2
2
Profit and loss account
79,506
57,707
Shareholders' funds
79,508
57,709
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by
Dr M Gupta
Director
Company Registration No. 10477435
Emsworth Guptas Limited
Notes to the Accounts
for the year ended 30 November 2025
Emsworth Guptas Limited is a private company, limited by shares, registered in England and Wales, registration number 10477435. The registered office is C/O The Florins, 8 Lulworth Close, Lulworth Close, Hayling Island, Hampshire, PO11 0NY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Freehold property & improvements - 0% straight line
Fixtures & Fittings - 10% on reducing balance
Computer equipment - 50% on reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for use.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Emsworth Guptas Limited
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
569,191
31,857
5,411
606,459
Additions
29,819
-
-
29,819
At 30 November 2025
599,010
31,857
5,411
636,278
At 1 December 2024
-
17,374
4,970
22,344
Charge for the year
-
1,448
220
1,668
At 30 November 2025
-
18,822
5,190
24,012
At 30 November 2025
599,010
13,035
221
612,266
At 30 November 2024
569,191
14,483
441
584,115
Amounts falling due within one year
Other debtors
353,336
326,502
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,915
1,769
Amounts owed to group undertakings and other participating interests
130,000
130,000
Taxes and social security
5,568
5,654
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
220,000
220,000
Loans from directors
534,999
518,999
The ultimate controlling party is The Trustee of the North Street Dental EFURB.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).