REGISTERED NUMBER: 05603071 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Emereo Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Director:

Mr A M Scotcher

Secretary:

Mrs C S Scotcher

Registered office:

63 Simon Green Road

Bolster Moor

Huddersfield

HD7 4JZ

Registered number:

05603071 (England and Wales)

Accountants:

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emereo Limited for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Emereo Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Emereo Limited and state those matters that we have agreed to state to the director of Emereo Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emereo Limited and its director for our work or for this report.

It is your duty to ensure that Emereo Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Emereo Limited. You consider that Emereo 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 financial statements of Emereo 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 financial statements.

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

2 June 2026

Fixed assets

Tangible assets

5

58,876

15,416

Current assets

Stocks

25,539

37,899

Debtors

6

71,670

119,587

Cash at bank

28,560

22,539

125,769

180,025

Creditors

Amounts falling due within one year

7

76,765

141,015

Net current assets

49,004

39,010

Total assets less current liabilities

107,880

54,426

Creditors

Amounts falling due after more than one year

8

-

(4,409

)

Provisions for liabilities

(14,910

)

(2,929

)

Net assets

92,970

47,088

Capital and reserves

Called up share capital

1

1

Retained earnings

92,969

47,087

92,970

47,088

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

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

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

Mr A M Scotcher - Director

1.	Statutory information

Emereo 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.

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

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

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 etc

-

33% on cost and 25% on reducing balance

Stocks

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

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 5 (2025 - 4 ) .

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 February 2025

5,623

9,805

45,813

6,894

68,135

Additions

-

561

52,375

1,570

54,506

Disposals

-

(181

)

-

-

(181

)

At 31 January 2026

5,623

10,185

98,188

8,464

122,460

Depreciation

At 1 February 2025

4,295

7,260

37,287

3,877

52,719

Charge for year

355

909

8,270

1,472

11,006

Eliminated on disposal

-

(141

)

-

-

(141

)

At 31 January 2026

4,650

8,028

45,557

5,349

63,584

Net book value

At 31 January 2026

973

2,157

52,631

3,115

58,876

At 31 January 2025

1,328

2,545

8,526

3,017

15,416

6.

Debtors: amounts falling due within one year

31.1.26

31.1.25

£

£

Trade debtors

50,307

105,452

Other debtors

21,363

14,135

71,670

119,587

7.

Creditors: amounts falling due within one year

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

10,650

Trade creditors

48,350

72,381

Taxation and social security

21,004

19,090

Other creditors

7,411

38,894

76,765

141,015

8.

Creditors: amounts falling due after more than one year

31.1.26

31.1.25

£

£

Bank loans

-

4,409

9.	Related party disclosures

The company is related to the director. During the year to 31 January 2026, the director introduced £312 into the company and withdrew £9,075. At 31 January 2026, £6,350 (2025: -£2,413) was owed by the directors to the company, which is included within debtors.

10.	Ultimate controlling party

The controlling party is Mr A M Scotcher.