Company No: 02347882 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	21,222		26,911
Cash at bank and in hand		71,485		65,173
		92,707		92,084
Creditors: amounts falling due within one year	4	( 92,674)		( 92,051)
Net current assets		33		33
Total assets less current liabilities		33		33
Net assets		33		33
Capital and reserves
Called-up share capital	5	33		33
Total shareholders' funds		33		33

For the financial year ending 31 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of EMA Partners International Limited (registered number: 02347882) were approved and authorised for issue by the Board of Directors on 14 October 2026. They were signed on its behalf by:

Christopher John Hardy Director

1. Accounting policies

**Company information**
EMA Partners International Limited is a private company limited by shares incorporated in England and Wales. The registered office is Office 102 120 New Cavendish Street, London, United Kingdom, W1W 6XX.

General information and basis of accounting

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below

Foreign currency

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Turnover

Turnover represents membership fees and annual subscriptions. Turnover is recognised in the period to which subscriptions relate with any surplus carried forward to cover future expenses.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Debtors

	2026		2025
	£		£
Trade debtors	14,655		26,275
Other debtors	6,567		636
	21,222		26,911

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Other creditors	92,674		92,051

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
33 Ordinary shares of £ 1.00 each	33		33