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REGISTERED NUMBER: 12791648 (England and Wales)












Financial Statements

for the Year Ended 31 August 2023

for

EMMERSON AGGREGATES LTD

EMMERSON AGGREGATES LTD (REGISTERED NUMBER: 12791648)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EMMERSON AGGREGATES LTD

Company Information
for the Year Ended 31 August 2023







DIRECTOR: T Emmerson





REGISTERED OFFICE: Ackworth Road
Portsmouth
Hampshire
PO3 5HU





REGISTERED NUMBER: 12791648 (England and Wales)





ACCOUNTANTS: Hunter Simmons Ltd
EMP Building
Unit 1, 4 Solent Road
Havant
Portsmouth
Hampshire
PO9 1JH

EMMERSON AGGREGATES LTD (REGISTERED NUMBER: 12791648)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 109,200 136,500

CURRENT ASSETS
Debtors 5 428,267 371,569
Cash at bank - 12,013
428,267 383,582
CREDITORS
Amounts falling due within one year 6 514,213 457,864
NET CURRENT LIABILITIES (85,946 ) (74,282 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,254

62,218

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 23,154 62,118
23,254 62,218

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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 19 March 2024 and were signed by:



T Emmerson - Director


EMMERSON AGGREGATES LTD (REGISTERED NUMBER: 12791648)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Emmerson Aggregates Ltd 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

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

EMMERSON AGGREGATES LTD (REGISTERED NUMBER: 12791648)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 182,000
DEPRECIATION
At 1 September 2022 45,500
Charge for year 27,300
At 31 August 2023 72,800
NET BOOK VALUE
At 31 August 2023 109,200
At 31 August 2022 136,500

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 419,167 371,469
Other debtors 9,100 100
428,267 371,569

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 24,122 -
Trade creditors 451,850 30,074
Taxation and social security 36,791 135,209
Other creditors 1,450 292,581
514,213 457,864