REGISTERED NUMBER: 10584072 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

EMIHAR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Quinn

Mr I P Farnworth

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

10584072 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

23,656

31,542

Investments

5

1,777

1,764

25,433

33,306

CURRENT ASSETS

Debtors

6

551,391

555,208

Cash at bank

2,478

2,973

553,869

558,181

CREDITORS

Amounts falling due within one year

7

111,246

92,275

NET CURRENT ASSETS

442,623

465,906

TOTAL ASSETS LESS CURRENT LIABILITIES

468,056

499,212

CREDITORS

Amounts falling due after more than one year

8

(21,404

)

(38,884

)

PROVISIONS FOR LIABILITIES

10

(145

)

(145

)

NET ASSETS

446,507

460,183

CAPITAL AND RESERVES

Called up share capital

11

202

202

Non distributable reserves

618

618

Retained earnings

445,687

459,363

SHAREHOLDERS' FUNDS

446,507

460,183

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 28 October 2026 and were signed on its behalf by:

Mr I P Farnworth - Director

1.	STATUTORY INFORMATION

Emihar Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

145,000

DEPRECIATION

At 1 February 2025

113,458

Charge for year

7,886

At 31 January 2026

121,344

NET BOOK VALUE

At 31 January 2026

23,656

At 31 January 2025

31,542

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

Unlisted

interests

investments

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

1

1,763

1,764

Revaluations

-

13

13

At 31 January 2026

1

1,776

1,777

NET BOOK VALUE

At 31 January 2026

1

1,776

1,777

At 31 January 2025

1

1,763

1,764

Cost or valuation at 31 January 2026 is represented by:

Interest

in other

participating

Unlisted

interests

investments

Totals

£

£

£

Valuation in 2018

-

(330

)

(330

)

Valuation in 2022

-

1,697

1,697

Valuation in 2023

-

(1,053

)

(1,053

)

Valuation in 2024

-

175

175

Valuation in 2025

-

274

274

Valuation in 2026

-

13

13

Cost

1

1,000

1,001

1

1,776

1,777

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

3,824

Amounts owed by associates

549,551

549,551

Prepayments and accrued income

1,840

1,833

551,391

555,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

15,864

14,703

Trade creditors

2,135

-

Directors' current accounts

93,157

77,572

Accrued expenses

90

-

111,246

92,275

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

21,404

38,884

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

37,268

53,587

The hire purchase loan is secured against the investment property held by the company.

10.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

145

145

Deferred

tax

£

Balance at 1 February 2025

145

Balance at 31 January 2026

145

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

A Class Ordinary

£1

1

1

1

B Class Ordinary

£1

1

1

100

C Class Ordinary

£1

100

100

100

D Class Ordinary

£1

100

100

202

202

12.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £549,551 (2025: £549,551) from WTF Limited, a company in which the directors have a common interest. No balance was owed from or to Haremi Limited, another company in which the directors also have a common interest.

At the balance sheet date, included in creditors due within one year is £93,157 (2025: £77,572), due and payable to the director. The amount is interest free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr I P Farnworth.