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Company Registration No. 15179283 (England and Wales)
Emersa Ltd Unaudited accounts for the year ended 31 October 2025
Emersa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Emersa Ltd Company Information for the year ended 31 October 2025
Director
Martin Krupik
Company Number
15179283 (England and Wales)
Registered Office
Unit 213 566 Cable Street, London E1W 3HB United Kingdom
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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Emersa Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,530 
3,200 
Current assets
Cash at bank and in hand
45 
- 
Creditors: amounts falling due within one year
5
(4,057)
(10)
Net current liabilities
(4,012)
(10)
Total assets less current liabilities
(1,482)
3,190 
Creditors: amounts falling due after more than one year
6
(4,300)
(1,050)
Net (liabilities)/assets
(5,782)
2,140 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(5,882)
2,040 
Shareholders' funds
(5,782)
2,140 
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 director acknowledges his 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 and authorised for issue on 28 July 2026 and were signed on its behalf by
Martin Krupik Director Company Registration No. 15179283
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Emersa Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Emersa Ltd is a private company, limited by shares, registered in England and Wales, registration number 15179283. The registered office is Unit 213 566 Cable Street,, London, E1W 3HB, United Kingdom.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
33% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
1,200 
- 
2,000 
3,200 
Additions
- 
433 
- 
433 
At 31 October 2025
1,200 
433 
2,000 
3,633 
Depreciation
Charge for the year
300 
143 
660 
1,103 
At 31 October 2025
300 
143 
660 
1,103 
Net book value
At 31 October 2025
900 
290 
1,340 
2,530 
At 31 October 2024
1,200 
- 
2,000 
3,200 
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Emersa Ltd Notes to the Accounts for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(278)
- 
Taxes and social security
10 
10 
Other creditors
3,120 
- 
Loans from directors
906 
- 
Accruals
299 
- 
4,057 
10 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
4,300 
1,050 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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