REGISTERED NUMBER: 14391674 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EMSEE LIVING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Antoniades

Mrs M Harvey

SECRETARY:

Mrs N M Harrington

REGISTERED OFFICE:

1 Turnpike Lane

London

N8 0EP

REGISTERED NUMBER:

14391674 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

67,418

68,475

CURRENT ASSETS

Debtors

5

102,232

101,802

Cash at bank and in hand

87,181

117,643

189,413

219,445

CREDITORS

Amounts falling due within one year

6

175,941

251,080

NET CURRENT ASSETS/(LIABILITIES)

13,472

(31,635

)

TOTAL ASSETS LESS CURRENT LIABILITIES

80,890

36,840

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

80,790

36,740

SHAREHOLDERS' FUNDS

80,890

36,840

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

Mr C Antoniades - Director

Mrs M Harvey - Director

1.	STATUTORY INFORMATION

Emsee Living Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided. This is stated after trade discounts 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.

Fixtures, fittings, equipment

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings,

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 November 2024

75,416

8,735

84,151

Additions

5,201

2,871

8,072

At 31 October 2025

80,617

11,606

92,223

DEPRECIATION

At 1 November 2024

13,881

1,795

15,676

Charge for year

7,927

1,202

9,129

At 31 October 2025

21,808

2,997

24,805

NET BOOK VALUE

At 31 October 2025

58,809

8,609

67,418

At 31 October 2024

61,535

6,940

68,475

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

48,049

59,111

Amount due from related party

10,098

3,180

Prepayments

44,085

39,511

102,232

101,802

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

41,866

-

Trade creditors

38,738

17,256

Tax

37,080

-

Social security and other taxes

10,405

9,359

Net wages

-

26,996

Pensions

1,489

1,443

Other creditors

22,149

12,288

Directors' current accounts

21,893

180,572

Accrued expenses

2,321

3,166

175,941

251,080

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

ordinary

1

100

100