Registration number: 07327511

Emerak Consulting Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Emerak Consulting Services Limited

Company Information

Director

C P Nolan

Registered office

Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Emerak Consulting Services Limited

(Registration number: 07327511)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	570	2,286
Current assets
Debtors	5	2,995	10,301
Cash at bank and in hand		234	1,009
		3,229	11,310
Creditors: Amounts falling due within one year	6	(24,150)	(12,431)
Net current liabilities		(20,921)	(1,121)
Total assets less current liabilities		(20,351)	1,165
Creditors: Amounts falling due after more than one year	6	(16,855)	(20,728)
Net liabilities		(37,206)	(19,563)
Capital and reserves
Called up share capital		500	500
Retained earnings		(37,706)	(20,063)
Shareholders' deficit		(37,206)	(19,563)

For the financial year ending 31 July 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 July 2026
 

......................................... C P Nolan Director

Emerak Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG

These financial statements were authorised for issue by the director on 30 July 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational and functional currency of the financial statements is the Pound Sterling (£).

Going concern

The company has prepared its financial statements on a going concern basis as the director has confirmed he will continue to support the entity for a period of twelve months from the date on which the financial statements are signed.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover relates to the sales within the UK market. The policy adopted for the recognition of turnover is as follows:

Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from the rendering of services is recognised as the service is performed.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Emerak Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Fixtures & Fittings - 25% on cost

Office Equipment - 25% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at transaction price, less any impairment. Short term creditors are measured at transaction price.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Emerak Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 August 2024	1,465	5,397	6,862
At 31 July 2025	1,465	5,397	6,862
Depreciation
At 1 August 2024	1,098	3,478	4,576
Charge for the year	367	1,349	1,716
At 31 July 2025	1,465	4,827	6,292
Carrying amount
At 31 July 2025	-	570	570
At 31 July 2024	367	1,919	2,286

5

Debtors

Current	2025 £	2024 £
Other debtors	2,995	10,301
	2,995	10,301

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	5,761	3,778
Trade creditors	-	144
Taxation and social security	-	4,015
Accruals and deferred income	4,560	4,410
Other creditors	13,829	84
	24,150	12,431

Emerak Consulting Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6	Creditors (continued)

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	16,855	20,728