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Company Registration No. NI692264 (Northern Ireland)
EMEEN ENTERPRISE LTD Unaudited accounts for the year ended 31 October 2025
EMEEN ENTERPRISE LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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EMEEN ENTERPRISE LTD Company Information for the year ended 31 October 2025
Directors
Satish Kumar Steve Lazars
Secretary
Jenny Lazars
Company Number
NI692264 (Northern Ireland)
Registered Office
Unit 161 Moat House Business Centre 54 Bloomfield Avenue Belfast County Antrim BT5 5AD Northern Ireland
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
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EMEEN ENTERPRISE LTD Accountants' report
Accountants' report to the board of directors of EMEEN ENTERPRISE LTD on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EMEEN ENTERPRISE LTD for the year ended 31 October 2025 as set out on pages 5 - 7 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 EMEEN ENTERPRISE LTD, as a body, in accordance with the terms of our engagement letter dated 1 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of EMEEN ENTERPRISE 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 EMEEN ENTERPRISE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EMEEN ENTERPRISE 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 loss of EMEEN ENTERPRISE LTD. You consider that EMEEN ENTERPRISE 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 EMEEN ENTERPRISE 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.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE 26 February 2026
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EMEEN ENTERPRISE LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
1,057
4,024
Creditors: amounts falling due within one year
4
(17,945)
(7,910)
Net current liabilities
(16,888)
(3,886)
Net liabilities
(16,888)
(3,886)
Reserves
5
Profit and loss account
(16,888)
(3,886)
Members' funds
(16,888)
(3,886)
For the year ending 31 October 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2026 and were signed on its behalf by
Steve Lazars Director Company Registration No. NI692264
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EMEEN ENTERPRISE LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
EMEEN ENTERPRISE LTD is a private company, limited by guarantee, registered in Northern Ireland, registration number NI692264. The registered office is Unit 161, Moat House Business Centre, 54 Bloomfield Avenue, Belfast, County Antrim, BT5 5AD, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors shall continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
17,585
7,550
Accruals
360
360
17,945
7,910
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EMEEN ENTERPRISE LTD Notes to the Accounts for the year ended 31 October 2025
5
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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