Company registration number 12155380 (England and Wales)
EMICCA HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
One Bell Lane
Lewes
East Sussex
BN7 1JU
EMICCA HOLDINGS LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
EMICCA HOLDINGS LTD
COMPANY INFORMATION
- 1 -
Directors
Mr R G Beal
Mrs D Beal
Company number
12155380
Registered office
Unit 35, Bizspace
Courtwick Lane
Wick
Littlehampton
BN17 7TL
Accountants
TC Group
One Bell Lane
Lewes
East Sussex
BN7 1JU
EMICCA HOLDINGS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
638,635
638,635
Investments
4
2,393,986
2,393,826
3,032,621
3,032,461
Current assets
Debtors
5
2,070,159
1,039,926
Cash at bank and in hand
296,417
312,960
2,366,576
1,352,886
Creditors: amounts falling due within one year
6
(46,362)
(110,347)
Net current assets
2,320,214
1,242,539
Net assets
5,352,835
4,275,000
Capital and reserves
Called up share capital
7
200
200
Share premium account
1,640,000
1,640,000
Profit and loss reserves
3,712,635
2,634,800
Total equity
5,352,835
4,275,000
EMICCA HOLDINGS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 July 2026 and are signed on its behalf by:
Mr R G Beal
Director
Company registration number 12155380 (England and Wales)
EMICCA HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Emicca Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 35, Bizspace, Courtwick Lane, Wick, Littlehampton, BN17 7TL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company's principal risks and uncertainties and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

EMICCA HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

EMICCA HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
638,635

The investment properties were valued by the directors at the year end date. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

EMICCA HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2,393,986
2,393,826
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
2,393,826
Additions
160
At 31 December 2025
2,393,986
Carrying amount
At 31 December 2025
2,393,986
At 31 December 2024
2,393,826
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
105,000
Amounts owed by group undertakings
2,070,139
934,926
Other debtors
20
-
0
2,070,159
1,039,926

Within trade debtors is £nil (202 4: £105,000) owed by group undertakings.

The amounts owed by group undertakings are interest free, unsecured and repayable on demand.

EMICCA HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
119
-
0
Corporation tax
42,923
89,527
Other taxation and social security
-
0
17,500
Other creditors
320
320
Accruals and deferred income
3,000
3,000
46,362
110,347
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
20,000 of 1p each
20,000
20,000
200
200
8
Related party transactions

The following amounts were owed by related party at the reporting end date:

THEIPG Ltd: £1,650,000 (2024: £750,000).

THEIPG Ltd is a wholly owed subsidiary company of Emicca Holdings Ltd.

Local Plumbing Supplies Ltd: £49,924 (2024: £149,924).

Local Plumbing Supplies Ltd is a subsidiary company of Emicca Holdings Ltd, which owns 76% of the equity share capital of Local Plumbing Supplies Ltd.

THEITC Ltd: £14,940 (2024: £35,000).

THEITC Ltd is a subsidiary company of Emicca Holdings Ltd, which owns 60% of the equity share capital of THEITC Ltd.

Valtren Ltd: £230,325 (2024: nil).

Valtren Ltd is an associate company of Emicca Holdings Ltd, which owns 50% of the equity share capital of Valtren Ltd.

Willsons Plumbing & Heating Supplies Limited: £124,950 (2024: nil).

Willsons Plumbing & Heating Supplies Limited is an associate company of Emicca Holdings Ltd, which owns 50% of the equity share capital of Willsons Plumbing & Heating Supplies Limited.

2025-12-31 2025-01-01 false false false 30 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R G Beal Mrs D Beal 12155380 2025-01-01 2025-12-31 12155380 bus:Director1 2025-01-01 2025-12-31 12155380 bus:Director2 2025-01-01 2025-12-31 12155380 bus:RegisteredOffice 2025-01-01 2025-12-31 12155380 2025-12-31 12155380 2024-12-31 12155380 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12155380 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12155380 core:ShareCapital 2025-12-31 12155380 core:ShareCapital 2024-12-31 12155380 core:SharePremium 2025-12-31 12155380 core:SharePremium 2024-12-31 12155380 core:RetainedEarningsAccumulatedLosses 2025-12-31 12155380 core:RetainedEarningsAccumulatedLosses 2024-12-31 12155380 core:ShareCapitalOrdinaryShareClass1 2025-12-31 12155380 core:ShareCapitalOrdinaryShareClass1 2024-12-31 12155380 2024-01-01 2024-12-31 12155380 2024-12-31 12155380 core:CurrentFinancialInstruments 2025-12-31 12155380 core:CurrentFinancialInstruments 2024-12-31 12155380 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12155380 bus:OrdinaryShareClass1 2025-12-31 12155380 bus:OrdinaryShareClass1 2024-12-31 12155380 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12155380 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12155380 bus:FRS102 2025-01-01 2025-12-31 12155380 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12155380 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP