Company registration number 09167530 (England and Wales)
EML BUSINESS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EML BUSINESS LIMITED
COMPANY INFORMATION
Directors
Mrs C J Medina Lorenzo
Mr V D Medina Lorenzo
Secretary
Mrs C J Medina Lorenzo
Company number
09167530
Registered office
167 Staplehurst Road
Sittingbourne
Kent
England
ME10 1SY
Accountants
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent, ME10 5BH
EML BUSINESS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
EML BUSINESS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
399
-
0
Tangible assets
4
42,340
1,550
Investments
5
5,000
5,000
47,739
6,550
Current assets
Debtors
6
22,164
23,423
Cash at bank and in hand
41,087
36,435
63,251
59,858
Creditors: amounts falling due within one year
7
(67,807)
(51,126)
Net current (liabilities)/assets
(4,556)
8,732
Total assets less current liabilities
43,183
15,282
Creditors: amounts falling due after more than one year
8
(52,782)
(16,619)
Provisions for liabilities
(10,584)
(387)
Net liabilities
(20,183)
(1,724)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(20,283)
(1,824)
Total equity
(20,183)
(1,724)
EML BUSINESS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
Mr V D Medina Lorenzo
Director
Company registration number 09167530 (England and Wales)
EML BUSINESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

EML Business Limited is a private company limited by shares incorporated in England and Wales. The registered office is 167 Staplehurst Road, Sittingbourne, Kent, England, ME10 1SY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102 and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or from the rendering of services.

Turnover from the rendering of computer consultancy services and rental income from the lease of Go Karts 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.4
Intangible fixed assets other than goodwill
Software
20% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
EML BUSINESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Financial instruments

Financial assets - trade and other debtors are basic financial instruments and debt instruments measured at fair value through the Income Statement and are measured subsequently at amortised cost. Prepayments are not financial instruments.

Cash comprises cash at bank, in hand and short term deposits with an original maturity date of three months or less. Cash at bank is measured at face value.

Financial liabilities - trade creditors and other creditors are measured initially at fair value through the Income Statement and are measured subsequently at amortised cost.

Finance costs are charged to the Income Statement over the term of the debt using the effective interest rate method so that the amount charged is at a constant rate on the carrying amount. Borrowing costs are not capitalised.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

EML BUSINESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Intangible fixed assets
Software
£
Cost
At 1 January 2025
-
0
Additions
499
At 31 December 2025
499
Amortisation and impairment
At 1 January 2025
-
0
Amortisation charged for the year
100
At 31 December 2025
100
Carrying amount
At 31 December 2025
399
At 31 December 2024
-
0
EML BUSINESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
-
0
-
0
4,380
-
0
4,380
Additions
3,333
1,181
399
49,990
54,903
At 31 December 2025
3,333
1,181
4,779
49,990
59,283
Depreciation and impairment
At 1 January 2025
-
0
-
0
2,830
-
0
2,830
Depreciation charged in the year
833
295
487
12,498
14,113
At 31 December 2025
833
295
3,317
12,498
16,943
Carrying amount
At 31 December 2025
2,500
886
1,462
37,492
42,340
At 31 December 2024
-
0
-
0
1,550
-
0
1,550
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
5,000
5,000
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
13
Amounts owed by group undertakings
21,209
23,025
Other debtors
955
385
22,164
23,423
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,693
3,693
Amounts owed to group undertakings
3,145
7,097
Taxation and social security
1,130
1,059
Other creditors
59,839
39,277
67,807
51,126
EML BUSINESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
12,879
16,619
Other creditors
39,903
-
0
52,782
16,619
9
Operating lease commitments
As lessor - operating leases

The Company leases a kart to its subsidiary undertaking for the purpose of kart training activities. The lease is classified as an operating lease, as the Company retains substantially all the risks and rewards of ownership of the underlying asset.

Lease payments are fixed and are recognised on a straight-line basis over the lease term.

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