REGISTERED NUMBER: 13672643 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Emilesam Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Samuel Lewis

SECRETARY:

REGISTERED OFFICE:

Afe Accountants Ltd, Building 3

North London Business Park

Oakleigh Road South

London

N11 1GN

REGISTERED NUMBER:

13672643 (England and Wales)

ACCOUNTANTS:

AFE Accountants Limited

North London Business Park

Oakleigh Road South

New Southgate

London

N11 1GN

FIXED ASSETS

Property, plant and equipment

4

3,694

5,514

Investments

5

398,185

223,679

401,879

229,193

CURRENT ASSETS

Cash at bank

59,670

166,815

CREDITORS

Amounts falling due within one year

6

26,768

65,620

NET CURRENT ASSETS

32,902

101,195

TOTAL ASSETS LESS CURRENT LIABILITIES

434,781

330,388

PROVISIONS FOR LIABILITIES

15,708

3,066

NET ASSETS

419,073

327,322

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

47,123

9,199

Retained earnings

371,850

318,023

419,073

327,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

Mr Samuel Lewis - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

14,404

DEPRECIATION

At 1 November 2024

8,890

Charge for year

1,820

At 31 October 2025

10,710

NET BOOK VALUE

At 31 October 2025

3,694

At 31 October 2024

5,514

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 November 2024

223,679

Additions

100,000

Revaluations

74,506

At 31 October 2025

398,185

NET BOOK VALUE

At 31 October 2025

398,185

At 31 October 2024

223,679

Cost or valuation at 31 October 2025 is represented by:

Other

investment

£

Valuation in 2024

12,266

Valuation in 2025

74,506

Cost

311,413

398,185

Fixed asset investments were valued on an open market basis on 31 October 2025 by St James's Place .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

912

-

Taxation and social security

25,793

33,368

Other creditors

63

32,252

26,768

65,620

7.

RESERVES

Revaluatio

reserve

£

At 1 November 2024

9,199

Revaluation

37,924

At 31 October 2025

47,123