Emvio Enterprises Limited

Emvio Enterprises Limited
Contents Page
For the year ended 31 October 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

Emvio Enterprises Limited
Company Information
For the year ended 31 October 2025

Director	Georgios KONSTANTINIDIS
Registered Number	09185265
Registered Office	Henleaze Bus. Centre, 13 Harbury Road Henleaze Bristol Bristol BS9 4PN
Accountants	Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN

1

Emvio Enterprises Limited
Director's Report
For the year ended 31 October 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025.

Principal activities

Principal activity of the company during the financial year was of Engineering.

Director

The director who served the company throughout the year was as follows:

Georgios KONSTANTINIDIS

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Georgios KONSTANTINIDIS
Director

Date approved: 23 July 2026

2

Emvio Enterprises Limited Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 October 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 23 July 2026 3

Emvio Enterprises Limited
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
31 October 2025

....................................................

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
23 July 2026

3

Emvio Enterprises Limited
Income Statement
For the year ended 31 October 2025

	2025 £	2024 £
Turnover	124,547	187,243
Cost of sales	(33,658)	(56,375)
Gross profit	90,889	130,868
Selling and distribution costs	0	(20,062)
Administrative expenses	(69,981)	(58,414)
Operating profit	20,908	52,392
Other interest receivable and similar income	187	18
Profit/(Loss) on ordinary activities before taxation	21,095	52,410
Tax on profit on ordinary activities	(2,993)	(12,531)
Profit/(Loss) for the financial year	18,102	39,879

4

Emvio Enterprises Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	29,210	23,867
		29,210	23,867
Current assets
Stocks	4	4,032	15,500
Debtors	5	30,336	2,057
Cash at bank and in hand		127,730	150,962
		162,098	168,519
Creditors: amount falling due within one year	6	(24,987)	(44,167)
Net current assets		137,111	124,352

Total assets less current liabilities		166,321	148,219
Creditors: amount falling due after more than one year	7	0	2
Net assets		166,321	148,221

Capital and reserves
Called up share capital		100	100
Profit and loss account		166,222	148,121
Shareholders' funds		166,322	148,221

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 23 July 2026 and were signed by:

-------------------------------
Georgios KONSTANTINIDIS
Director

5

Emvio Enterprises Limited
Statement of Changes in Equity
For the year ended 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2023	100	108,242	108,342
Profit/(Loss) for the year		39,879	39,879
Total comprehensive income for the year	-	39,879	39,879
Total investments by and distributions to owners	-	-	-
At 31 October 2024	100	148,121	148,221
At 01 November 2024	100	148,120	148,220
Profit/(Loss) for the year		18,102	18,102
Total comprehensive income for the year	-	18,102	18,102
Total investments by and distributions to owners	-	-	-
At 31 October 2025	100	166,222	166,322

6

Emvio Enterprises Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Emvio Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 09185265, registration address Henleaze Bus. Centre, 13 Harbury Road, Henleaze, Bristol, Bristol, BS9 4PN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 November 2024	20,233	24,197	12,574	57,004
Additions	12,099	-	-	12,099
Disposals	-	-	-	-
At 31 October 2025	32,332	24,197	12,574	69,103
Depreciation
At 01 November 2024	18,098	10,586	4,453	33,137
Charge for year	2,135	3,403	1,218	6,756
On disposals	-	-	-	-
At 31 October 2025	20,233	13,989	5,671	39,893
Net book values
Closing balance as at 31 October 2025	12,099	10,208	6,903	29,210
Opening balance as at 01 November 2024	2,135	13,611	8,121	23,867

4.

Stocks

	2025 £		2024 £
Stocks	4,032		15,500
	4,032		15,500

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	26,734	1,506
Prepayments & Accrued Income	3,602	551
	30,336	2,057

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	(448)	5,547
Corporation Tax	2,993	12,531
PAYE & Social Security	944	0
Accrued Expenses	600	600
Directors' Current Accounts	18,844	25,025
VAT	2,054	464
	24,987	44,167

7.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other Creditors	0		(2)
	0		(2)

7

Registered Number: 09185265
England and Wales
EMVIO ENTERPRISES LIMITED

Filleted Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025