EML Rathger Holdings Limited iXBRL

Company Registration Number: NI728375

EML Rathger Holdings Limited

Unaudited Financial Statements

for the financial period from 9 April 2025 (date of incorporation) to 31 December 2025

EML Rathger Holdings Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr E Laverty (Appointed 9 April 2025)
	Mrs M Laverty (Appointed 9 April 2025)


Company Secretary	Ms I Gillis


Company Registration Number	NI728375


Registered Office	17-19 Dungannon Road
	Cookstown
	BT80 8TL
	Northern Ireland

EML Rathger Holdings Limited

Company Registration Number: NI728375

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

Dec 25

Notes

Fixed Assets

Investments	8	9
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Current Assets

Receivables

Payables: amounts falling due within one year

(9)

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Net Current Liabilities

(8)

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Total Assets less Current Liabilities

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Capital and Reserves

Called up share capital

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Equity attributable to owners of the company

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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 from 9 April 2025 (date of incorporation) to 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 Rathger Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 9 April 2025 (date of incorporation) to 31 December 2025

General Information

EML Rathger Holdings Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI728375. The registered office of the company is 17-19 Dungannon Road, Cookstown, BT80 8TL, Northern Ireland. 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.

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.

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.

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 8 month 23 days period from 9 April 2025 (date of incorporation) to 31 December 2025.

Going concern

The Company made neither a profit or loss 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.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

There were no employees other than the directors during the year. The directors did not receive any remuneration from the company during the year. The directors are the key management of the company.

Investments

Group and

Total

participating

interests/

joint ventures

Investments

Cost

Additions

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At 31 December 2025

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Net book value

At 31 December 2025

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The Company held 100% of the share capital in EML Rathger Limited, a company incorporated in the Republic of Ireland at the balance sheet date.


9.	Receivables	Dec 25
		£

	Other debtors	1
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10.	Payables	Dec 25
	Amounts falling due within one year	£

	Other creditors	9
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11.

Capital commitments

The Company had no capital commitments at 31 December 2025.

12.

Contingent liabilities

The Company had no contingent liabilities at 31 December 2025.

13.

Called up share capital

Issued, called up and fully paid

Dec 25

Ordinary shares of £0.0857 each

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14.

Approval of the financial statements

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