Emdells Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

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Emdells Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 04432822

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	297,252		2,682
Investments	5	272,482		237,841
Cash at bank and in hand		229,305		619,434

		799,039		859,957
Creditors: Amounts Falling Due Within One Year	6	(8,621 )		(28,524 )

NET CURRENT ASSETS (LIABILITIES)			790,418		831,433

TOTAL ASSETS LESS CURRENT LIABILITIES			790,418		831,433

Creditors: Amounts Falling Due After More Than One Year	7		-		(2,250 )

NET ASSETS			790,418		829,183

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			790,416		829,181

SHAREHOLDERS' FUNDS			790,418		829,183

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Emdells Limited

Balance Sheet (continued)

As At 31 March 2026

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 23 October 2026 and were signed on its behalf by:

Mr J P Naylor

Director

The notes on pages 4 to 5 form part of these financial statements.

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Emdells Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Emdells Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04432822 . The registered office is 33a Castle Close , Manor Lane, Hawarden, Flintshire, CH5 3QX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from horse racing prize monies.

2.3. Debtors

Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

2.4. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price).

2.5. Investments

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,682	2,682
Amounts owed by group undertakings	294,570	-

	297,252	2,682

5. Current Asset Investments

	2026	2025
	£	£
Listed investments	199,633	187,597
Unlisted investments	72,849	50,244

	272,482	237,841

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Emdells Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	2,250	9,000
Amounts owed to group undertakings	-	12,269
Other creditors	6,371	7,255

	8,621	28,524

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	2,250

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

Mr JP Naylor

Director

Monies owed by the director, JP Naylor at the year end £2682 (2025 £2682).

Emdells Holdings Limited

Connected company

Mr JP Naylor, director held the beneficial interest in this business throughout the year and the previous year. Amount due from the related party £294570 (2025 due to the related party £12269).

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Directors	Mrs J S Naylor
	Mr J P Naylor

Company Number	04432822

Registered Office	33a Castle Close
	Manor Lane
	Hawarden
	Flintshire
	CH5 3QX

Accountants	Shackleton Stott Limited
	Chartered Certified Accountants
	15 Cedar Square
	Nether Alderley
	Macclesfield
	Cheshire
	SK10 4UP