EML Nottingham Holdings Limited iXBRL

Company Registration Number: 09515876

EML Nottingham Holdings Limited

Directors' Report and Unaudited Financial Statements

for the financial period ended 31 December 2025

EML Nottingham Holdings Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr E Laverty
	Mrs M Laverty


Company Secretary	Ms I Gillis


Company Registration Number	09515876


Registered Office	Drury Works
	4 Parker Street
	London
	WC2B5PH
	United Kingdom

EML Nottingham Holdings Limited

DIRECTORS' REPORT

for the financial period ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial period ended 31 December 2025.

Directors

The directors who served during the financial period are as follows:

Mr E Laverty

Mrs M Laverty

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

By order of the board

___________________________

Ms I Gillis

Company Secretary

21 September 2026

EML Nottingham Holdings Limited

Company Registration Number: 09515876

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

Dec 25

Sep 24

Notes

Fixed Assets

Investments

100

100

─────────

Current Assets

Receivables

101

101

Payables: amounts falling due within one year

(6,971)

(100)

─────────

Net Current (Liabilities)/Assets

(6,870)

─────────

Total Assets less Current Liabilities

(6,770)

101

═════════

Capital and Reserves

Called up share capital

101

101

Retained earnings

(6,871)

─────────

Equity attributable to owners of the company

(6,770)

101

═════════

The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement.

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 21 September 2026 and signed on its behalf by



________________________________
Mr E Laverty
Director

EML Nottingham Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 December 2025

General Information

EML Nottingham Holdings Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 09515876. The registered office of the company is Drury Works, 4 Parker Street, London, WC2B5PH, United Kingdom. The principal activity of the Company during the year was that of a holding Company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Cash flow exemption

Under the small entity provision within FRS102 Section 1A small companies can claim exemption from preparing a cash flow statement.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial period in which it is receivable.

Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Significant accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. In assessing the fair value of the property, the directors took into consideration local property prices, the current rental agreement in place on the property and the rental market in the local area.

Period of financial statements

The financial statements are for the 15 month period ended 31 December 2025.

Going concern

The Company made a loss during the period ended 31 December 2025 and, at that date, the Company's liabilities exceeded its assets.

After making enquires, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Employees

The average monthly number of employees, including directors, during the financial period was 0, (Sep 24 - 0).


7.	Investments
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost

	At 31 December 2025	100	100
		─────────	─────────
	Net book value
	At 31 December 2025	100	100
		═════════	═════════
	At 30 September 2024	100	100
		═════════	═════════

Receivables

Dec 25

Sep 24

Amounts owed by group undertakings

1,716,022

Amounts owed by related parties

(1,716,022)

Other debtors

101

101

─────────

101

101

═════════

Trade receivables are stated after provisions for impairment of £Nil (2024: £Nil).


9.	Payables	Dec 25	Sep 24
	Amounts falling due within one year	£	£

	Taxation (Note 10)	6,871	-
	Other creditors	100	100
		─────────	─────────
		6,971	100
		═════════	═════════


10.	Taxation	Dec 25	Sep 24
		£	£

	Payables:
	Corporation tax	6,871	-
		═════════	═════════

11.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 December 2025.

12.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.

13.

Called up share capital

Issued, called up and fully paid

Dec 25

Sep 24

Ordinary shares of £0.01 each

101

101

═════════

14.

Approval of the financial statements

The board of Directors approved the financial statements for issue on 21 September 2026.