REGISTERED NUMBER: 08715224 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Emregas Wholesalers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E S Mahendirarajah

S Mahendirarajah

SECRETARY:

REGISTERED OFFICE:

Bond House

Bond Road

Mitcham

Surrey

CR4 3HG

REGISTERED NUMBER:

08715224 (England and Wales)

ACCOUNTANTS:

Sanm Ratnam & Partners

84 Burlington Road

New Malden

Surrey

KT3 4NT

FIXED ASSETS

Intangible assets

4

10,000

10,000

Tangible assets

5

70,262

64,571

80,262

74,571

CURRENT ASSETS

Stocks

931,364

734,902

Debtors

6

371,579

704,286

Investments

7

100

100

Cash at bank and in hand

47,028

3,839

1,350,071

1,443,127

CREDITORS

Amounts falling due within one year

8

1,334,044

1,090,320

NET CURRENT ASSETS

16,027

352,807

TOTAL ASSETS LESS CURRENT LIABILITIES

96,289

427,378

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

96,189

427,278

SHAREHOLDERS' FUNDS

96,289

427,378

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 1 June 2026 and were signed on its behalf by:

E S Mahendirarajah - Director

1.	STATUTORY INFORMATION

Emregas Wholesalers 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.

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

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.

Preparation of consolidated financial statements

The financial statements contain information about Emregas Wholesalers Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, , .

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Stocks 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

10,000

NET BOOK VALUE

At 31 October 2025

10,000

At 31 October 2024

10,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

6,907

144,286

151,193

Additions

-

26,809

26,809

At 31 October 2025

6,907

171,095

178,002

DEPRECIATION

At 1 November 2024

-

86,622

86,622

Charge for year

-

21,118

21,118

At 31 October 2025

-

107,740

107,740

NET BOOK VALUE

At 31 October 2025

6,907

63,355

70,262

At 31 October 2024

6,907

57,664

64,571

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

209,166

156,167

Amounts owed by group undertakings

-

220,378

Amounts owed by associates

155,125

155,125

Other debtors

7,288

172,616

371,579

704,286

7.	CURRENT ASSET INVESTMENTS

31.10.25

31.10.24

£

£

Shares in group undertakings

100

100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

251,013

199,208

Trade creditors

1,019,536

688,113

Taxation and social security

58,286

68,608

Other creditors

5,209

134,391

1,334,044

1,090,320

9.	RELATED PARTY DISCLOSURES

Emregas Wholesalers Ltd is exempt from the requirement to prepare consolidated financial statements under S399(2A).

At the year end the company owed by Embon Cash & Carry Croydon UK Ltd, the wholly owned subsidiary, £Nil (2024: £220,378)

In accordance with FRS 102 paragraph 133.1A, the parent company has taken the exemption from disclosing related party transactions with entities which are wholly owned subsidiaries.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is E S Mahendirarajah.

The ultimate controlling party is E S Mahendirarajah.