Emian Limited

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

Registered number: 09001410

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,437		1,706

			1,437		1,706
CURRENT ASSETS
Debtors	6	262		13,305
Cash at bank		1,217		14,815

		1,479		28,120
Creditors: Amounts Falling Due Within One Year	7	(7,847 )		(14,811 )

NET CURRENT ASSETS (LIABILITIES)			(6,368 )		13,309

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,931 )		15,015

NET (LIABILITIES)/ASSETS			(4,931 )		15,015

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(5,031 )		14,915

SHAREHOLDERS' FUNDS			(4,931)		15,015

Page 1

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Emian Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 A Gomez

Director

02/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Emian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09001410 . The registered office is 19 Percival Road, Enfield, Middlesex, EN1 1QS.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.

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:

Office Equipment

25% on reducing balance

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent tha 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Emian Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	9,750

As at 31 March 2026	9,750

Amortisation
As at 1 April 2025	9,750

As at 31 March 2026	9,750

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	8,503
Additions	210

As at 31 March 2026	8,713

Depreciation
As at 1 April 2025	6,797
Provided during the period	479

As at 31 March 2026	7,276

Net Book Value
As at 31 March 2026	1,437

As at 1 April 2025	1,706

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Emian Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	12,600
Other debtors	262	705

	262	13,305

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	4,180	3,745
Taxation and social security	3,667	11,066

	7,847	14,811

8. Share Capital

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

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