EMU Property Limited

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

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)

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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.

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)

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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

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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

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