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Registered number: 14199678
EMU Property Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
EMU Property Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
EMU Property Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 14199678

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 281,595 |  | 240,892
|  |  | 281,595 |  | 240,892
CURRENT ASSETS
Debtors | 5 | 2,395 |  | 5,211 |
Cash at bank and in hand |  | 7,348 |  | 17,767 |
|  | 9,743 |  | 22,978 |
Creditors: Amounts Falling Due Within One Year | 6 | (105,705 ) |  | (120,730 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (95,962 ) |  | (97,752 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 185,633 |  | 143,140
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (175,321 ) |  | (175,328 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,315 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 7,997 |  | (32,188 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 7,897 |  | (32,288 )
SHAREHOLDERS' FUNDS |  |  | 7,997 |  | (32,188)

Page 1
Page 2
EMU Property Limited
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ross Muir Director
09/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
EMU Property Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
EMU Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14199678 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight Line

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
EMU Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 July 2025 | 238,500 | 3,189 | 241,689
Revaluation | 41,500 | - | 41,500
As at 30 June 2026 | 280,000 | 3,189 | 283,189
Depreciation
As at 1 July 2025 | - | 797 | 797
Provided during the period | - | 797 | 797
As at 30 June 2026 | - | 1,594 | 1,594
Net Book Value
As at 30 June 2026 | 280,000 | 1,595 | 281,595
As at 1 July 2025 | 238,500 | 2,392 | 240,892

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,295 |  | 2,295
Prepayments and accrued income | - |  | 2,816
Other debtors | 100 |  | 100
| 2,395 |  | 5,211

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | - |  | 14,713
Director's loan account | 105,705 |  | 106,017
| 105,705 |  | 120,730

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 175,321 |  | 175,328

8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment property. The mortgage is interest only with a term of 25 years.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 175,321 |  | 175,328

Page 4
Page 5
EMU Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5