IRIS Accounts Production v26.1.0.640 14637295 director 1.2.25 31.1.26 31.1.26 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14637295 2025-01-31 14637295 2026-01-31 14637295 2025-02-01 2026-01-31 14637295 2024-02-28 14637295 2024-02-29 2025-01-31 14637295 2025-01-31 14637295 ns15:EnglandWales 2025-02-01 2026-01-31 14637295 ns14:PoundSterling 2025-02-01 2026-01-31 14637295 ns10:Director1 2025-02-01 2026-01-31 14637295 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14637295 ns10:SmallEntities 2025-02-01 2026-01-31 14637295 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 14637295 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14637295 ns10:AbridgedAccounts 2025-02-01 2026-01-31 14637295 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 14637295 ns10:RegisteredOffice 2025-02-01 2026-01-31 14637295 ns5:CurrentFinancialInstruments 2026-01-31 14637295 ns5:CurrentFinancialInstruments 2025-01-31 14637295 ns5:Non-currentFinancialInstruments 2026-01-31 14637295 ns5:Non-currentFinancialInstruments 2025-01-31 14637295 ns5:ShareCapital 2026-01-31 14637295 ns5:ShareCapital 2025-01-31 14637295 ns5:SharePremium 2026-01-31 14637295 ns5:SharePremium 2025-01-31 14637295 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 14637295 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 14637295 ns5:PlantMachinery 2025-02-01 2026-01-31 14637295 ns5:FurnitureFittings 2025-02-01 2026-01-31 14637295 ns5:DeferredTaxation 2025-01-31 14637295 ns5:DeferredTaxation 2025-02-01 2026-01-31 14637295 ns5:DeferredTaxation 2026-01-31 14637295 ns10:OrdinaryShareClass1 2026-01-31

REGISTERED NUMBER: 14637295 (England and Wales)

| Emperor Marble Limited |

| Unaudited Financial Statements |

| for the Year Ended 31st January 2026 |

| Emperor Marble Limited (Registered number: 14637295) |

Contents of the Financial Statements

for the Year Ended 31st January 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Emperor Marble Limited |

Company Information

for the Year Ended 31st January 2026

| DIRECTOR: | Mr H E Bozkaya

| REGISTERED OFFICE: | 124 City Road

| London

| EC1V 2NX

| REGISTERED NUMBER: | 14637295 (England and Wales)

| ACCOUNTANTS: | Naail & Co

| Chartered Certified Accountants

| 69 Lambeth Walk

| London

| SE11 6DX

| Emperor Marble Limited (Registered number: 14637295) |

Abridged Balance Sheet

31st January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 5,235 |  | 2,366 |  |

CURRENT ASSETS

Inventories | 75,000 |  | 60,000 |  |

Debtors | 6,387 |  | (19,240 | ) |

Cash at bank and in hand | 4,496 |  | 19,339 |  |

85,883 |  | 60,099 |  |

CREDITORS

Amounts falling due within one year | 144,914 |  | 93,060 |  |

NET CURRENT LIABILITIES | (59,031 | ) | (32,961 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (53,796 | ) | (30,595 | ) |

CREDITORS

Amounts falling due after more than one year | - |  | (564 | ) |

PROVISIONS FOR LIABILITIES | 7 | (994 | ) | (450 | ) |

NET LIABILITIES | (54,790 | ) | (31,609 | ) |

| Emperor Marble Limited (Registered number: 14637295) |

Abridged Balance Sheet - continued

31st January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Share premium | 17,000 |  | 17,000 |  |

Retained earnings | (71,890 | ) | (48,709 | ) |

SHAREHOLDERS' FUNDS | (54,790 | ) | (31,609 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st June 2026 and were signed by:

Mr H E Bozkaya - Director

| Emperor Marble Limited (Registered number: 14637295) |

Notes to the Financial Statements

for the Year Ended 31st January 2026

1. | STATUTORY INFORMATION

| Emperor Marble 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Turnover is generated from the ordinary activities of the business and is recognised when the right to consideration becomes due.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

| Emperor Marble Limited (Registered number: 14637295) |

Notes to the Financial Statements - continued

for the Year Ended 31st January 2026

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Hire purchase and leasing commitments

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

| Going concern

| At the balance sheet date, the company's liabilities exceeded its assets. The company is able to trade with the support of its director and in his opinion, this support will continue for the foreseeable future and for at least 13 months from the date of approval of these financial statements. The financial statements are therefore prepared on the going concern basis.

4. | EMPLOYEES AND DIRECTORS

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

5. | PROPERTY, PLANT AND EQUIPMENT

| Totals

£ |

| COST

| At 1st February 2025 | 4,207 |  |

| Additions | 4,614 |  |

| At 31st January 2026 | 8,821 |  |

| DEPRECIATION

| At 1st February 2025 | 1,841 |  |

| Charge for year | 1,745 |  |

| At 31st January 2026 | 3,586 |  |

| NET BOOK VALUE

| At 31st January 2026 | 5,235 |  |

| At 31st January 2025 | 2,366 |  |

| Emperor Marble Limited (Registered number: 14637295) |

Notes to the Financial Statements - continued

for the Year Ended 31st January 2026

6. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due between one and two years:

| YL I Ltd / Shopify Capital | - |  | 564 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 994 |  | 450 |  |

| Deferred |

| tax |

£ |

| Balance at 1st February 2025 | 450 |  |

| Charge to Income Statement during year | 544 |  |

| Balance at 31st January 2026 | 994 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

9. | RELATED PARTY DISCLOSURES

| Mr H E Bozkaya

| Director & shareholder

| At the reporting date, Mr Bozkaya owed £25,862 to the company (2025: The company owed £1,472 to Mr Bozkay). The loan is still outstanding.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr H E Bozkaya.