REGISTERED NUMBER: 08932742 (England and Wales)

Emmaway Ltd

Unaudited Financial Statements For The Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Woolliams

E J Morris

REGISTERED OFFICE:

The Water Tower

J3 Business Park

Carr Hill

Doncaster

DN4 8DE

REGISTERED NUMBER:

08932742 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

DN4 5NU

FIXED ASSETS

Tangible assets

4

549

2,176

Investments

5

-

2

Investment property

6

552,415

552,415

552,964

554,593

CURRENT ASSETS

Debtors

7

7,273

23,679

Cash at bank

25,521

16,450

32,794

40,129

CREDITORS

Amounts falling due within one year

8

275,564

296,579

NET CURRENT LIABILITIES

(242,770

)

(256,450

)

TOTAL ASSETS LESS CURRENT LIABILITIES

310,194

298,143

PROVISIONS FOR LIABILITIES

104

413

NET ASSETS

310,090

297,730

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

309,990

297,630

SHAREHOLDERS' FUNDS

310,090

297,730

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

E J Morris - Director

1.	STATUTORY INFORMATION

Emmaway Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rents and insurance recharges, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life;

Fixtures and fittings

- 15% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2025

and 28 February 2026

10,850

DEPRECIATION

At 1 March 2025

8,674

Charge for year

1,627

At 28 February 2026

10,301

NET BOOK VALUE

At 28 February 2026

549

At 28 February 2025

2,176

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 March 2025

2

Disposals

(2

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

2

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

552,415

NET BOOK VALUE

At 28 February 2026

552,415

At 28 February 2025

552,415

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,828

22,222

Prepayments and accrued income

1,445

1,457

7,273

23,679

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,968

40

Taxation

3,208

7,315

Social security and other taxes

557

3,990

Other creditors

20,000

20,002

Directors' current accounts

246,219

261,219

Accruals and deferred income

3,612

4,013

275,564

296,579

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES