IRIS Accounts Production v24.1.0.578 07576124 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh075761242022-12-31075761242023-12-31075761242023-01-012023-12-31075761242021-12-31075761242022-01-012022-12-31075761242022-12-3107576124ns15:EnglandWales2023-01-012023-12-3107576124ns14:PoundSterling2023-01-012023-12-3107576124ns10:Director12023-01-012023-12-3107576124ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3107576124ns10:SmallEntities2023-01-012023-12-3107576124ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3107576124ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3107576124ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3107576124ns10:FullAccounts2023-01-012023-12-3107576124ns10:OrdinaryShareClass12023-01-012023-12-3107576124ns10:Director22023-01-012023-12-3107576124ns10:Director32023-01-012023-12-3107576124ns10:RegisteredOffice2023-01-012023-12-3107576124ns5:CurrentFinancialInstruments2023-12-3107576124ns5:CurrentFinancialInstruments2022-12-3107576124ns5:Non-currentFinancialInstruments2023-12-3107576124ns5:Non-currentFinancialInstruments2022-12-3107576124ns5:ShareCapital2023-12-3107576124ns5:ShareCapital2022-12-3107576124ns5:SharePremium2023-12-3107576124ns5:SharePremium2022-12-3107576124ns5:RetainedEarningsAccumulatedLosses2023-12-3107576124ns5:RetainedEarningsAccumulatedLosses2022-12-3107576124ns5:PlantMachinery2023-01-012023-12-3107576124ns5:FurnitureFittings2023-01-012023-12-3107576124ns5:MotorVehicles2023-01-012023-12-3107576124ns5:ComputerEquipment2023-01-012023-12-3107576124ns5:PlantMachinery2022-12-3107576124ns5:PlantMachinery2023-12-3107576124ns5:PlantMachinery2022-12-3107576124ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3107576124ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3107576124ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 07576124 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EMISSIONS ANALYTICS LIMITED

EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMISSIONS ANALYTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: N Molden
Dr H E Molden
E Verdon-Roe





REGISTERED OFFICE: Brewery House High Street
Twyford
Winchester
England
SO21 1RG





REGISTERED NUMBER: 07576124 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR

EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,764 21,664
Investments 5 827,854 827,854
861,618 849,518

CURRENT ASSETS
Debtors 6 727,199 629,574
Cash at bank 4,974 10,090
732,173 639,664
CREDITORS
Amounts falling due within one year 7 914,346 707,431
NET CURRENT LIABILITIES (182,173 ) (67,767 )
TOTAL ASSETS LESS CURRENT LIABILITIES 679,445 781,751

CREDITORS
Amounts falling due after more than one
year

8

83,333

133,333
NET ASSETS 596,112 648,418

CAPITAL AND RESERVES
Called up share capital 9 16 16
Share premium 199,992 199,992
Retained earnings 396,104 448,410
SHAREHOLDERS' FUNDS 596,112 648,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2024 and were signed on its behalf by:





N Molden - Director


EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Emissions Analytics 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.

The financial statements have been prepared on a going concern basis which is thought to be appropriate because the directors intend to provide additional funds to meet the company's liabilities as they fall due. The financial statements do not contain any adjustments that might be necessary if the additional funds were not available.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

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 - 33% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 33% on cost
Computer equipment - 33% on cost

Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the profit and loss account. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Debtors are measured at their recoverable amount.

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Fixed asset investments
Unlisted investments are valued at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 11 ) .

EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 717,650
Additions 26,420
Disposals (6,300 )
At 31 December 2023 737,770
DEPRECIATION
At 1 January 2023 695,986
Charge for year 14,320
Eliminated on disposal (6,300 )
At 31 December 2023 704,006
NET BOOK VALUE
At 31 December 2023 33,764
At 31 December 2022 21,664

5. FIXED ASSET INVESTMENTS

2023 2022
£    £   
Other investments not loans 827,854 827,854

Additional information is as follows:
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 822,891
NET BOOK VALUE
At 31 December 2023 822,891
At 31 December 2022 822,891

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Intellectual property 4,963 4,963

EMISSIONS ANALYTICS LIMITED (REGISTERED NUMBER: 07576124)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 276,163 147,616
Other debtors 451,036 481,958
727,199 629,574

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 50,000 50,000
Trade creditors 86,805 40,526
Taxation and social security 14,850 38,124
Other creditors 762,691 578,781
914,346 707,431

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 83,333 133,333

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
16 Ordinary £1 16 16

10. RELATED PARTY DISCLOSURES

Included in creditors is £438,461 (2022 - £469,310) which is owed to E Verdin-Roe who is a director of the company. During the year, interest of £24,152 was paid on this loan.