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REGISTERED NUMBER: 03565458 (England and Wales)















Emerson's Commercial Services Limited

Unaudited Financial Statements for the Year Ended 30th September 2023






Emerson's Commercial Services Limited (Registered number: 03565458)






Contents of the Financial Statements
for the Year Ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Emerson's Commercial Services Limited

Company Information
for the Year Ended 30th September 2023







DIRECTORS: R A Emerson
Mrs A M Emerson





SECRETARY: Mrs A M Emerson





REGISTERED OFFICE: Meadow Bank
Ormside
Appleby-In-Westmorland
Cumbria
CA16 6EJ





REGISTERED NUMBER: 03565458 (England and Wales)





ACCOUNTANTS: Draycott & Kirk LLP
Chartered Accountants
Cleveland House
92 Westgate
Guisborough
Cleveland
TS14 6AP

Emerson's Commercial Services Limited (Registered number: 03565458)

Balance Sheet
30th September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101,431 128,554

CURRENT ASSETS
Stocks 500 500
Debtors 5 155,382 193,483
Cash at bank and in hand 247,700 324,781
403,582 518,764
CREDITORS
Amounts falling due within one year 6 51,470 104,488
NET CURRENT ASSETS 352,112 414,276
TOTAL ASSETS LESS CURRENT
LIABILITIES

453,543

542,830

PROVISIONS FOR LIABILITIES 24,425 24,425
NET ASSETS 429,118 518,405

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 429,116 518,403
SHAREHOLDERS' FUNDS 429,118 518,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 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 5th March 2024 and were signed on its behalf by:





Mrs A M Emerson - Director


Emerson's Commercial Services Limited (Registered number: 03565458)

Notes to the Financial Statements
for the Year Ended 30th September 2023

1. STATUTORY INFORMATION

Emerson's Commercial Services 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.

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 etc - 33% on cost, 25% on reducing balance, 15% on reducing balance and 2% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 3 ).

Emerson's Commercial Services Limited (Registered number: 03565458)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2022 440,378
Additions 4,198
At 30th September 2023 444,576
DEPRECIATION
At 1st October 2022 311,824
Charge for year 31,321
At 30th September 2023 343,145
NET BOOK VALUE
At 30th September 2023 101,431
At 30th September 2022 128,554

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,190 157,469
Other debtors 136,192 36,014
155,382 193,483

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,546 14,834
Taxation and social security 389 53,851
Other creditors 45,535 35,803
51,470 104,488

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A Emerson and A M Emerson.