EMAY Construction Limited

EMAY Construction Limited
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

EMAY Construction Limited Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EMAY Construction Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EMAY Construction Limited for the year ended 31 March 2026 which comprise of 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 companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of EMAY Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of EMAY Construction Limited and state those matters that we have agreed to state to the Board of Directors of EMAY Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EMAY Construction Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that EMAY Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EMAY Construction Limited. You consider that EMAY Construction Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of EMAY Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 22 May 2026 1

EMAY Construction Limited
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EMAY Construction Limited for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EMAY Construction Limited for the year ended 31 March 2026 which comprise of 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 companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of EMAY Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of EMAY Construction Limited and state those matters that we have agreed to state to the Board of Directors of EMAY Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EMAY Construction Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EMAY Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EMAY Construction Limited. You consider that EMAY Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of EMAY Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026.

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

FDCA Limited
Office 2 Bennet's House
21 Leyton Road
Harpenden
AL5 2HU
22 May 2026

1

EMAY Construction Limited
Statement of Financial Position
As at 31 March 2026

	Notes	31/03/2026 £	31/03/2025 £
Current assets
Debtors		0	6,100
Cash at bank and in hand		56,796	30,898
		56,796	36,998
Creditors: amount falling due within one year		(55,964)	(36,333)
Net current assets		832	665

Total assets less current liabilities		832	665
Net assets		832	665

Capital and reserves
Called up share capital	3	100	100
Profit and loss account		732	565
Shareholders' funds		832	665

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 May 2026 and were signed by:

-------------------------------
Emrah Ayhan
Director

2

EMAY Construction Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

EMAY Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 12520605, registration address Office 2, Bennet's House,, 21 Leyton Road, Harpenden, AL5 2HU.

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.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	31/03/2026 £		31/03/2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Reports Dated : 22/05/2026	Registered Number: 12520605
England and Wales
EMAY CONSTRUCTION LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026