EMERITA PROPERTIES LIMITED


Director	WHITFIELD, Dennis Keith


Company Secretary	WHITFIELD, Dennis Keith


Registered Address	Suite 2, The Old Granary Oakington Road
	Westwick
	Cambridge
	CB24 3AR


Registered Number	08749258 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,415		7,483
			3,415		7,483
Current assets
Stocks		30,000		30,000
Debtors	4	8,672		9,857
Cash at bank and on hand		17,881		12,623
		56,553		52,480
Creditors amounts falling due within one year	5	(271,082)		(272,055)
Net current assets (liabilities)			(214,529)		(219,575)
Total assets less current liabilities			(211,114)		(212,092)
Creditors amounts falling due after one year			-		(3,828)
Net assets			(211,114)		(215,920)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(211,115)		(215,921)
Shareholders' funds			(211,114)		(215,920)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 July 2026, and are signed on its behalf by:

WHITFIELD, Dennis Keith
Director
Registered Company No. 08749258

EMERITA PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	39,444
	Disposals	(15,603)
	At 31 October 25	23,841
	Depreciation and impairment
	At 01 November 24	31,961
	Charge for year	1,137
	On disposals	(12,672)
	At 31 October 25	20,426
	Net book value
	At 31 October 25	3,415
	At 31 October 24	7,483

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,420	3,847
Other debtors	5,252	5,252
Prepayments and accrued income	-	758
Total	8,672	9,857

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	424	611
Taxation and social security	77	680
Other creditors	269,831	269,831
Accrued liabilities and deferred income	750	933
Total	271,082	272,055


	Creditors include balance of £142,806 related Whitfield Finance Ltd. - 2024 (£142,806 Cr.)

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		3,828

7.	Directors advances, credits and guarantees
	Director's Loan Account as at year end was - £127,025 Cr. (2024 : - £127,025 Cr.)