BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the Company during the year was the letting of commercial property. 21 September 2026 0 0 09592202 2025-12-31 09592202 2024-09-30 09592202 2023-09-30 09592202 2024-10-01 2025-12-31 09592202 2023-10-01 2024-09-30 09592202 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 09592202 uk-curr:PoundSterling 2024-10-01 2025-12-31 09592202 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 09592202 uk-bus:FullAccounts 2024-10-01 2025-12-31 09592202 uk-bus:Director1 2024-10-01 2025-12-31 09592202 uk-bus:Director2 2024-10-01 2025-12-31 09592202 uk-bus:CompanySecretary1 2024-10-01 2025-12-31 09592202 uk-bus:RegisteredOffice 2024-10-01 2025-12-31 09592202 uk-core:ShareCapital 2025-12-31 09592202 uk-core:ShareCapital 2024-09-30 09592202 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 09592202 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 09592202 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 09592202 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 09592202 uk-bus:FRS102 2024-10-01 2025-12-31 09592202 uk-core:CurrentFinancialInstruments 2025-12-31 09592202 uk-core:CurrentFinancialInstruments 2024-09-30 09592202 uk-core:WithinOneYear 2025-12-31 09592202 uk-core:WithinOneYear 2024-09-30 09592202 uk-core:EmployeeBenefits 2024-09-30 09592202 uk-core:EmployeeBenefits 2024-10-01 2025-12-31 09592202 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 09592202 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-12-31 09592202 uk-core:OtherDeferredTax 2025-12-31 09592202 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-12-31 09592202 uk-core:EmployeeBenefits 2025-12-31 09592202 2024-10-01 2025-12-31 09592202 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 09592202
 
 
EML Moneda House Limited
 
Unaudited Financial Statements
 
for the financial period ended 31 December 2025
EML Moneda House Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Mr E Laverty
Mrs M Laverty
 
 
Company Secretary Ms I Gillis
 
 
Company Registration Number 09592202
 
 
Registered Office Drury Works
4 Parker Street
London
WC2B 5PH
United Kingdom



EML Moneda House Limited
Company Registration Number: 09592202
STATEMENT OF FINANCIAL POSITION
as at 31 December 2025

Dec 25 Sep 24
Notes £ £
 
Fixed Assets
Tangible assets 7 5,100,000 4,820,000
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Current Assets
Receivables 8 10,102 28,376
Cash and cash equivalents 78,588 57,246
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88,690 85,622
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Payables: amounts falling due within one year 9 (1,830,205) (2,186,891)
───────── ─────────
Net Current Liabilities (1,741,515) (2,101,269)
───────── ─────────
Total Assets less Current Liabilities 3,358,485 2,718,731
 
Provisions for liabilities 11 (478,230) (402,752)
───────── ─────────
Net Assets 2,880,255 2,315,979
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 2,880,155 2,315,879
───────── ─────────
Equity attributable to owners of the company 2,880,255 2,315,979
═════════ ═════════
 
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 and Directors' Report.
           
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 Moneda House Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial period ended 31 December 2025

   
1. General Information
 
EML Moneda House Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 09592202. The registered office of the company is Drury Works, 4 Parker Street, London, WC2B 5PH, United Kingdom. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. 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.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Cash flow exemption
Under the small entity provision within FRS102 Section 1A small companies can claim exemption from preparing a cash flow statement.
 
Investment properties

Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business.

Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.

 
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.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
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.

 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. 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.
   
4. Period of financial statements
 
The financial statements are for the 15 month period ended 31 December 2025.
   
5. Going concern
 

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

After making enquiries, 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.

       
6. Employees
 
The average monthly number of employees, including directors, during the financial period was 0, (Sep 24 - 0).
       
7. Tangible assets
  Investment Total
  properties  
     
  £ £
Cost or Valuation
At 1 October 2024 4,820,000 4,820,000
Revaluation 280,000 280,000
  ───────── ─────────
At 31 December 2025 5,100,000 5,100,000
  ───────── ─────────
Depreciation
At 1 October 2024 - -
  ───────── ─────────
At 31 December 2025 - -
  ───────── ─────────
Net book value
At 31 December 2025 5,100,000 5,100,000
  ═════════ ═════════
At 30 September 2024 4,820,000 4,820,000
  ═════════ ═════════
       
8. Receivables Dec 25 Sep 24
  £ £
 
Trade receivables 23,498 16,750
Other debtors 1,000 (1,163)
Prepayments and accrued income (14,396) 12,789
  ───────── ─────────
  10,102 28,376
  ═════════ ═════════
 
Trade receivables are stated after provisions for impairment of £Nil (2024: £Nil).
       
9. Payables Dec 25 Sep 24
Amounts falling due within one year £ £
 
Trade payables 48,000 -
Amounts owed to related parties (Note 14) 1,678,778 2,078,778
Taxation  (Note 10) 32,418 39,145
Accruals and deferred income 71,009 68,968
  ───────── ─────────
  1,830,205 2,186,891
  ═════════ ═════════
       
10. Taxation Dec 25 Sep 24
  £ £
 
Payables:
VAT 13,811 18,808
Corporation tax 18,607 20,337
  ───────── ─────────
  32,418 39,145
  ═════════ ═════════
         
11. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Property Total Total
  revaluations    
       
    Dec 25 Sep 24
  £ £ £
 
At financial period start 402,752 402,752 435,110
Charged to profit and loss 75,478 75,478 (32,358)
  ───────── ───────── ─────────
At financial period end 478,230 478,230 402,752
  ═════════ ═════════ ═════════
       
12. Capital commitments
 
The Company had no capital commitments at 31 December 2025 or at September 2024.
   
13. Contingent liabilities
 
The Company had no contingent liabilities at 31 December 2025 or at 30 September 2024.
           
14. Related party transactions
 
      Dec 25 Sep 24
      £ £
 
Finance amounts owed to related parties     1,678,778 2,078,778
      ═════════ ═════════
   
15. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial period-end.
       
16. Called up share capital
 
Issued, called up and fully paid
 
  Dec 25 Sep 24
  £ £
 
Ordinary shares of £0.01 each 100 100
  ═════════ ═════════
       
17. Approval of the financial statements
 
The board of Directors approved the financial statements for issue on 21 September 2026.