EML Chestnut Holdings Limited iXBRL

Company Registration Number: 10001472

EML Chestnut Holdings Limited

Unaudited Financial Statements

for the financial period ended 31 December 2025

EML Chestnut Holdings Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr E Laverty
	Mrs M Laverty


Company Secretary	Ms I Gillis


Company Registration Number	10001472


Registered Office and Business Address	Drury Works
	4 Parker Street
	London

EML Chestnut Holdings Limited

Company Registration Number: 10001472

BALANCE SHEET

as at 31 December 2025

Dec 25

Sep 24

Notes

Fixed Assets

Investments	7	1	1
		─────────	─────────

Current Assets

Receivables	8	1	1
Payables: amounts falling due within one year	9	(1)	(1)
		─────────	─────────
Total Assets less Current Liabilities		1	1
		═════════	═════════

Capital and Reserves

Called up share capital

─────────

Equity attributable to owners of the company

═════════

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 Profit and Loss Account 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 Chestnut Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 December 2025

General Information

EML Chestnut Holdings Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 10001472. The registered office of the company is Drury Works, 4 Parker Street, London which is also the principal place of business of the 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 Profit and Loss Account 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

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 Balance Sheet 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 neither and profit nor a loss in the period ending 31 December 2025 and, at that date the Company's assets exceeded its liabilities.

After making enquiries the directors have 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	1	1
		─────────	─────────
	Net book value
	At 31 December 2025	1	1
		═════════	═════════
	At 30 September 2024	1	1
		═════════	═════════


8.	Receivables	Dec 25	Sep 24
		£	£

	Other debtors	1	1
		═════════	═════════

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


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

	Other creditors	1	1
		═════════	═════════

10.

Capital commitments

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

11.

Post-Balance Sheet Events

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


12.	Called up share capital	Dec 25	Sep 24
		£	£

	Ordinary shares of £0.01 each	1	1
		═════════	═════════

13.

Approval of the financial statements

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