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REGISTERED NUMBER: 01589663 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EMMERSON PRESS LIMITED

EMMERSON PRESS LIMITED (REGISTERED NUMBER: 01589663)

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


EMMERSON PRESS LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: J P Emmerson
J R Emmerson
N Fincher





SECRETARY: J R Emmerson





REGISTERED OFFICE: Farmer Ward Road
Kenilworth
Warwickshire
CV8 2DH





REGISTERED NUMBER: 01589663 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

EMMERSON PRESS LIMITED (REGISTERED NUMBER: 01589663)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 546,143 644,196

CURRENT ASSETS
Stocks 29,935 27,455
Debtors 5 650,171 587,265
Cash at bank and in hand 714,358 773,548
1,394,464 1,388,268
CREDITORS
Amounts falling due within one year 6 269,288 322,224
NET CURRENT ASSETS 1,125,176 1,066,044
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,671,319

1,710,240

PROVISIONS FOR LIABILITIES 136,536 161,049
NET ASSETS 1,534,783 1,549,191

CAPITAL AND RESERVES
Called up share capital 103 103
Share premium 97 97
Retained earnings 1,534,583 1,548,991
SHAREHOLDERS' FUNDS 1,534,783 1,549,191

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.

EMMERSON PRESS LIMITED (REGISTERED NUMBER: 01589663)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2024 and were signed on its behalf by:





J R Emmerson - Director


EMMERSON PRESS LIMITED (REGISTERED NUMBER: 01589663)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Emmerson Press 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 - 25% on cost, 20% on cost and not provided

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.

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.

The assets of the scheme are held separately from those of the company in independently administered schemes.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 15 ) .

EMMERSON PRESS LIMITED (REGISTERED NUMBER: 01589663)

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 2,964,744
Additions 64,722
Disposals (22,000 )
At 31 December 2023 3,007,466
DEPRECIATION
At 1 January 2023 2,320,548
Charge for year 158,690
Eliminated on disposal (17,915 )
At 31 December 2023 2,461,323
NET BOOK VALUE
At 31 December 2023 546,143
At 31 December 2022 644,196

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 401,896 384,894
Amounts owed by group undertakings 175,498 148,496
Other debtors 72,777 53,875
650,171 587,265

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 191,821 243,076
Taxation and social security 51,265 21,993
Other creditors 26,202 57,155
269,288 322,224

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the director’s current account Mr J P Emmerson and Mr J R Emmerson became overdrawn, the maximum amount and the year end balance was £12,838. This has subsequently cleared.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J R B Emmerson and Mr J P Emmerson.