REGISTERED NUMBER: 01754531 (England and Wales)

Emm And Eff Properties (Leeds) Limited

Unaudited Financial Statements

for the Period 1 April 2024 to 28 February 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

C L Feldman

Registered office:

118 Regents Park Road

Finchley

London

N3 3HY

Registered number:

01754531 (England and Wales)

Accountants:

Mitchell Charlesworth

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Fixed assets

Tangible assets

4

341

455

Investment property

5

126,966

126,966

127,307

127,421

Current assets

Debtors

6

203,515

213,116

Investments

7

33,902

33,902

Cash at bank

72,465

1,069

309,882

248,087

Creditors

Amounts falling due within one year

8

306,439

245,448

Net current assets

3,443

2,639

Total assets less current liabilities

130,750

130,060

Creditors

Amounts falling due after more than one year

9

117,122

123,203

Net assets

13,628

6,857

Capital and reserves

Called up share capital

100

100

Retained earnings

13,528

6,757

13,628

6,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 November 2025 and were signed by:

C L Feldman - Director

1.	Statutory information

Emm And Eff Properties (Leeds) 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Investment properties are initially measured at cost and subsequently measured at fair value. Changes in fair value are recognised in profit or loss.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102. The directors consider that, because investment properties are not held for consumption, but for their investment potential, to depreciate them would not give a true and fair view.

If this departure from the Companies Act 2006 had not been made in order to give a true and fair view, the profit for the financial year would have been reduced by depreciation. However the amount of depreciation cannot reasonably be quantified, because depreciation is only one of many factors reflected in the annual valuation and the amount relating to the depreciation of the property cannot be separately identified.

3.	Employees and directors

The average number of employees during the period was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2024

and 28 February 2025

607

Depreciation

At 1 April 2024

152

Charge for period

114

At 28 February 2025

266

Net book value

At 28 February 2025

341

At 31 March 2024

455

5.	Investment property

Total

£

Fair value

At 1 April 2024

and 28 February 2025

126,966

Net book value

At 28 February 2025

126,966

At 31 March 2024

126,966

6.

Debtors: amounts falling due within one year

28.2.25

31.3.24

£

£

Amounts owed by group undertakings

63,183

73,042

Other debtors

140,332

140,074

203,515

213,116

7.	Current asset investments

28.2.25

31.3.24

£

£

Other

33,902

33,902

8.

Creditors: amounts falling due within one year

28.2.25

31.3.24

£

£

Bank loans and overdrafts

7,865

9,648

Amounts owed to group undertakings

230,414

157,120

Taxation and social security

-

9,200

Other creditors

68,160

69,480

306,439

245,448

9.

Creditors: amounts falling due after more than one year

28.2.25

31.3.24

£

£

Bank loans

117,122

123,203

10.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the period ended 28 February 2025 and the year ended 31 March 2024:

28.2.25

31.3.24

£

£

C L Feldman

Balance outstanding at start of period

34,423

129,138

Amounts advanced

50,940

151,796

Amounts repaid

(52,704

)

(246,511

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

32,659

34,423

Interest is charged at a commercial rate and the loan is repayable on demand.