Registration number: 11761619

Emirai Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Emirai Ltd

Company Information

Directors

Mr Abul Khair Mohammed Imran Lasker Ms Rabia Ahmed Khans

Company secretary

Mr Abul Khair Mohammed Imran Lasker

Registered office

Unit 4 Stirling Court Yard Stirling Way Borehamwood Hertfodshire England and Wales WD6 2FX

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Emirai Ltd

(Registration number: 11761619)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	81,056	107,909
Other financial assets		20,538	29,647
		101,594	137,556
Current assets
Debtors	6	73,345	66,566
Cash at bank and in hand		101,889	149,590
		175,234	216,156
Creditors: Amounts falling due within one year	7	(147,473)	(75,462)
Net current assets		27,761	140,694
Total assets less current liabilities		129,355	278,250
Creditors: Amounts falling due after more than one year	7	(45,598)	(211,379)
Net assets		83,757	66,871
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		82,757	65,871
Shareholders' funds		83,757	66,871

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 28 August 2026 and signed on its behalf by:
 

Emirai Ltd

(Registration number: 11761619)
Balance Sheet as at 31 January 2026 (continued)

......................................... Mr Abul Khair Mohammed Imran Lasker Company secretary and director

Emirai Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 4 Stirling Court Yard
Stirling Way
Borehamwood
Hertfodshire
WD6 2FX
England and Wales

These financial statements were authorised for issue by the Board on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Tax

The tax expense for the period comprises current 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.

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.

Emirai Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

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:

Asset class	Depreciation method and rate
Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Motor Vehicle	20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Emirai Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	34,282	18,936

Emirai Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	92,127	66,876	159,003
Additions	7,429	-	7,429
At 31 January 2026	99,556	66,876	166,432
Depreciation
At 1 February 2025	49,701	1,393	51,094
Charge for the year	17,563	16,719	34,282
At 31 January 2026	67,264	18,112	85,376
Carrying amount
At 31 January 2026	32,292	48,764	81,056
At 31 January 2025	42,426	65,483	107,909

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		42,819	37,818
Amounts owed by related parties		30,525	-
Prepayments		1	25,748
Other debtors		-	3,000
		73,345	66,566

7

Creditors

Creditors: amounts falling due within one year

Emirai Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

7	Creditors (continued)

	2026 £	2025 £
Due within one year
Taxation and social security	147,053	74,808
Accruals and deferred income	420	420
Other creditors	-	234
	147,473	75,462

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		45,598	55,774
Other financial liabilities		-	155,605
		45,598	211,379