REGISTERED NUMBER: 08019412 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

E & M PROPERTY MANAGEMENT LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R Smith

REGISTERED OFFICE:

Tudor Rose Industrial Estate

Dock Road

Chatteris

Cambridgeshire

PE16 6TY

REGISTERED NUMBER:

08019412 (England and Wales)

ACCOUNTANTS:

Shaw Gibbs Limited

Eagle House

28 Billing Road

Northampton

NN1 5AJ

FIXED ASSETS

Investment property

4

1,397,643

1,397,643

CURRENT ASSETS

Debtors

5

2,610

2,171

Cash at bank

84,882

121,830

87,492

124,001

CREDITORS

Amounts falling due within one year

6

683,392

657,390

NET CURRENT LIABILITIES

(595,900

)

(533,389

)

TOTAL ASSETS LESS CURRENT LIABILITIES

801,743

864,254

CREDITORS

Amounts falling due after more than one year

7

-

240,000

NET ASSETS

801,743

624,254

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

801,643

624,154

SHAREHOLDERS' FUNDS

801,743

624,254

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

R Smith - Director

1.	STATUTORY INFORMATION

E & M Property Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,397,643

NET BOOK VALUE

At 31 December 2025

1,397,643

At 31 December 2024

1,397,643

The investment property was valued at £1,045,000 on 16 September 2015 by Barker Storey Matthews, Chartered Surveyors, on an open market basis, assuming vacant possession.

In the opinion of the director, the fair value of the property at 31 December 2025 is not materially different to the valuation reflected in the accounts and so no adjustment has been made.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

100

100

Prepayments and accrued income

2,510

2,071

2,610

2,171

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

-

20,000

Tax

59,496

54,542

Other creditors

622,876

581,876

Accruals and deferred income

1,020

972

683,392

657,390

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

20,000

Other loans - 2-5 years

-

60,000

Other loans more 5yrs instal

-

160,000

-

240,000

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

160,000