Company Registration No. SC706254 (Scotland)
Emira Capital Ltd
Unaudited accounts
for the year ended 31 August 2025
Emira Capital Ltd
Annual report and unaudited accounts
for the year ended 31 August 2025
Emira Capital Ltd
Company Information
for the year ended 31 August 2025
Company Number
SC706254 (Scotland)
Registered Office
43 PEMBERTON VALLEY
AYR
KA7 4UH
SCOTLAND
Accountants
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
Emira Capital Ltd
Accountants' report
Accountants' report to the director of Emira Capital Ltd on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Emira Capital Ltd for the year ended
31 August 2025 as set out on pages
5 -
5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Emira Capital Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Emira Capital Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emira Capital Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Emira Capital Ltd 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 Emira Capital Ltd. You consider that Emira Capital Ltd 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 Emira Capital Ltd. 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.
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
24 November 2025
Emira Capital Ltd
Statement of Financial Position
as at 31 August 2025
Current assets
221,004
115,802
Creditors: amounts falling due within one year
(4,959)
(973)
Net current assets
216,045
114,829
Total assets less current liabilities
216,045
114,829
Creditors: amounts falling due after more than one year
(188,877)
(110,000)
Accruals and deferred income
(1,200)
-
Capital and reserves
25,968
4,829
Emira Capital Ltd is a private company, limited by shares, registered in Scotland, registration number SC706254. The registered office is 43 PEMBERTON VALLEY, AYR, KA7 4UH, SCOTLAND.
2 Average number of employees
During the year the average number of employees was 1 (2024: 1).
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 24 November 2025
Daniel Lamont
Director
Company Registration No. SC706254