Company Registration No. 07352321 (England and Wales)
Emoquo Limited
UNAUDITED ACCOUNTS FOR FILING WITH THE REGISTRAR
for the year ended 31 December 2025
Emoquo Limited
UNAUDITED ACCOUNTS FOR FILING WITH THE REGISTRAR
Contents
Emoquo Limited
Statement of financial position
as at 31 December 2025
Intangible assets
500,818
564,505
Cash at bank and in hand
26,391
241,923
Creditors: amounts falling due within one year
(14,017)
(74,354)
Net current assets
12,374
241,831
Total assets less current liabilities
513,192
806,336
Creditors: amounts falling due after more than one year
-
(853)
Net assets
513,192
805,483
Called up share capital
943,373
958,373
Share premium
2,929,825
2,929,825
Capital redemption reserve
3,000
3,000
Profit and loss account
(3,363,006)
(3,085,715)
Shareholders' funds
513,192
805,483
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by
James Bailey
Director
Company Registration No. 07352321
Emoquo Limited
Notes to the Accounts
for the year ended 31 December 2025
Emoquo Limited is a private company, limited by shares, registered in England and Wales, registration number 07352321. The registered office is 10 Donnington Square, Newbury, Berkshire, RG14 1PJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight Line
Emoquo Limited
Notes to the Accounts
for the year ended 31 December 2025
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Intangible fixed assets
Total
At 1 January 2025
1,387,639
At 31 December 2025
1,442,419
Charge for the year
118,467
At 31 December 2025
941,601
At 31 December 2025
500,818
At 31 December 2024
564,505
5
Tangible fixed assets
Total
6
Transactions with related parties
At 31 December 2025, there were loans owed from directors of £13,565 (2024: £28,564). The loans are interest free and repayable on demand.
7
Average number of employees
During the year the average number of employees was 3 (2024: 5).