Emberton Developments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09218958

Emberton Developments Limited

Unaudited financial statements

31 March 2026

Emberton Developments Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5	550,000	350,000
Investments	6	100	100
		---------	---------
		550,100	350,100

Current assets

Debtors	7	50,345	23,821
Cash at bank and in hand		80,943	29,372
		---------	-------
		131,288	53,193

Creditors: Amounts falling due within one year	8	( 5,911)		( 564)
		---------		-------
Net current assets			125,377		52,629
			---------		---------
Total assets less current liabilities			675,477		402,729

Provisions

Taxation including deferred tax	( 96,228)	( 35,133)
	---------	---------
Net assets	579,249	367,596
	---------	---------

Capital and reserves

Called up share capital	100	100
Investment property revaluation reserve	138,905	–
Profit and loss account	440,244	367,496
	---------	---------
Shareholder funds	579,249	367,596
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Emberton Developments Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 20 June 2026 , and are signed on behalf of the board by:

R M Emberton

Director

Company registration number: 09218958

Emberton Developments Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales, company number: 09218958 . The address of the registered office is First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, Suffolk, IP32 7EA. The trading address is Kelvin Place, Thetford, Norfolk, IP24 3RR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of employees during the year was 3 (2025: 3 ).

5. Tangible assets

	Investment property
	£
Cost or valuation
At 1 April 2025	350,000
Revaluations	200,000
	---------
At 31 March 2026	550,000
	---------
Depreciation
At 1 April 2025 and 31 March 2026	–
	---------
Carrying amount
At 31 March 2026	550,000
	---------
At 31 March 2025	350,000
	---------

Investment property comprises of a commercial property. The fair value of the Company's investment property at 31 March 2026 has been determined by the directors. In arriving at this valuation, the directors considered evidence of transaction prices for similar properties and other relevant data available at the reporting date. The valuation has been made on an open market value basis and reflects the directors' assessment of fair value in light of current economic conditions.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Freehold property
	£
At 31 March 2026
Aggregate cost	350,000
Aggregate depreciation	–
	---------
Carrying value	350,000
	---------

At 31 March 2025
Aggregate cost	350,000
Aggregate depreciation	–
	---------
Carrying value	350,000
	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2025 and 31 March 2026	100
	----
Impairment
At 1 April 2025 and 31 March 2026	–
	----

Carrying amount
At 31 March 2026	100
	----
At 31 March 2025	100
	----

7. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	15,580	10,920
Other debtors	34,765	12,901
	-------	-------
	50,345	23,821
	-------	-------

8. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	5,244	564
Other creditors	667	–
	------	----
	5,911	564
	------	----

9. Directors' advances, credits and guarantees

Included within debtors at the year end is a directors loan account of £34,765 (2025: £12,901). Interest of £280 was charged at the official rate. The maximum overdrawn balance during the year was £39,041 (2025: £46,618).