Emma Technologies Ltd - Filleted accounts

Registered number

10578464

Emma Technologies Ltd

Filleted Accounts

31 January 2026

Emma Technologies Ltd
Registered number:		10578464
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		128,703			148,331
Tangible assets	4		16,712			1,993
			145,415			150,324

Current assets
Stocks and Work in progress		324,405			-
Debtors	5	131,982			99,393
Cash at bank and in hand		2,162,761			1,819,953
		2,619,148			1,919,346

Creditors: amounts falling due within one year	6	(920,426)			(87,184)

Net current assets			1,698,722			1,832,162

Total assets less current liabilities			1,844,137			1,982,486


Provisions for liabilities			(3,554)			(379)


Net assets			1,840,583			1,982,107

Capital and reserves
Called up share capital			203			202
Share premium			5,639,755			5,639,755
Profit and loss account			(3,799,375)			(3,657,850)

Shareholders' funds			1,840,583			1,982,107

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.





Edoardo Moreni
Director
Approved by the board on 29 October 2026

Emma Technologies Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% on reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		18		14


3	Intangible fixed assets				£
	Intangibles

	Cost
	At 1 February 2025				232,690
	Additions				6,113
	At 31 January 2026				238,803

	Amortisation
	At 1 February 2025				84,359
	Provided during the year				25,741
	At 31 January 2026				110,100

	Net book value
	At 31 January 2026				128,703
	At 31 January 2025				148,331

	lntangibles value is being written off in equal annual instalments over its estimated economic life of 6 to 10 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				4,460
	Additions				20,289
	At 31 January 2026				24,749

	Depreciation
	At 1 February 2025				2,467
	Charge for the year				5,570
	At 31 January 2026				8,037

	Net book value
	At 31 January 2026				16,712
	At 31 January 2025				1,993


5	Debtors		2026		2025
£				£

	Trade debtors		-		2,989
	Other debtors and prepayments		131,982		96,404
			131,982		99,393


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors and accruals		719,644		5,248
	Taxation and social security costs		196,862		77,626
	Other creditors		3,920		4,310
			920,426		87,184


7	Related party transactions

	At the year end the directors were owed (£3,920) (2024 - £4,310 ) by the company.


8	Other information

	Emma Technologies Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Verse Building 1st Floor,
	18 Brunswick Place,
	London
	N1 6DZ