EMSYS PROPERTIES LTD


Directors	PATEL, Maulik Subhashchandra
	PATEL, Swinal Maulik


Registered Address	2 Sharland Lane
	West Cambourne
	Cambridge
	CB23 6LP


Registered Number	15085464 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		187,870		187,870
			187,870		187,870
Current assets
Cash at bank and on hand		2,132		2,184
		2,132		2,184
Creditors amounts falling due within one year	5	(56,049)		(54,491)
Net current assets (liabilities)			(53,917)		(52,307)
Total assets less current liabilities			133,953		135,563
Creditors amounts falling due after one year	6		(135,186)		(134,980)
Net assets			(1,233)		583
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,333)		483
Shareholders' funds			(1,233)		583

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2026, and are signed on its behalf by:

PATEL, Maulik Subhashchandra
Director
Registered Company No. 15085464

EMSYS PROPERTIES LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Judgements and key sources of estimation uncertainty
	The fair value of investment properties is based on market data and the directors' knowledge of local property values

	Revenue from rendering of services
	Rental income is recognised on a straight-line basis over the period of the lease.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 September 24	187,870
	At 31 August 25	187,870

4.	Debtors: amounts due within one year

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	125
Other creditors	55,559	53,886
Accrued liabilities and deferred income	490	480
Total	56,049	54,491

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	135,186	134,980
Total	135,186	134,980

7.	Controlling party
	Ultimate controlling parties are Mr Maulik Subhashchandra Patel and Mrs Swinal Maulik Patel, who are also the company’s directors and each own 50% of the issued share capital of the company. They jointly exercise control over the company, and no single party has overall control.