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Company Registration No. 06767298 (England and Wales)
ENERGY MANAGEMENT PRODUCTS LTD Unaudited accounts for the year ended 31 March 2023
ENERGY MANAGEMENT PRODUCTS LTD Unaudited accounts Contents
Page
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ENERGY MANAGEMENT PRODUCTS LTD Company Information for the year ended 31 March 2023
Directors
Barry Chuter Ian Chuter
Company Number
06767298 (England and Wales)
Registered Office
44 High Street West End Southampton SO30 3DR
Accountants
BBK Accounts Ltd 44 High Street West End Southampton Hampshire SO30 3DR
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ENERGY MANAGEMENT PRODUCTS LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,818 
17,257 
Current assets
Debtors
2,768 
4,377 
Cash at bank and in hand
50,386 
52,664 
53,154 
57,041 
Creditors: amounts falling due within one year
(919)
(584)
Net current assets
52,235 
56,457 
Total assets less current liabilities
70,053 
73,714 
Provisions for liabilities
Deferred tax
(3,385)
(3,279)
Net assets
66,668 
70,435 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
66,568 
70,335 
Shareholders' funds
66,668 
70,435 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by
Barry Chuter Director Company Registration No. 06767298
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ENERGY MANAGEMENT PRODUCTS LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
ENERGY MANAGEMENT PRODUCTS LTD is a private company, limited by shares, registered in England and Wales, registration number 06767298. The registered office is 44 High Street, West End, Southampton, SO30 3DR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Computer equipment
10% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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ENERGY MANAGEMENT PRODUCTS LTD Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
24,233 
31,294 
55,527 
Additions
- 
2,181 
2,181 
At 31 March 2023
24,233 
33,475 
57,708 
Depreciation
At 1 April 2022
20,999 
17,271 
38,270 
Charge for the year
- 
1,620 
1,620 
At 31 March 2023
20,999 
18,891 
39,890 
Net book value
At 31 March 2023
3,234 
14,584 
17,818 
At 31 March 2022
3,234 
14,023 
17,257 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,160 
3,769 
Other debtors
608 
608 
2,768 
4,377 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
126 
10 
VAT
(607)
(2,239)
Taxes and social security
- 
1,341 
Loans from directors
214 
214 
Accruals
1,186 
1,258 
919 
584 
7
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
3,385 
3,279 
2023 
2022 
£ 
£ 
Provision at start of year
3,279 
3,298 
Charged/(credited) to the profit and loss account
106 
(19)
Provision at end of year
3,385 
3,279 
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ENERGY MANAGEMENT PRODUCTS LTD Notes to the Accounts for the year ended 31 March 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
96 A Ordinary shares of £1 each
96 
96 
1 B Ordinary shares of £1 each
1 
1 
1 C Ordinary shares of £1 each
1 
1 
1 D Ordinary shares of £1 each
1 
1 
1 E Ordinary shares of £1 each
1 
1 
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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