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REGISTERED NUMBER: 04853652 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2022 TO 31 DECEMBER 2023

FOR

EMCAT LIMITED

EMCAT LIMITED (REGISTERED NUMBER: 04853652)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 August 2022 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMCAT LIMITED

COMPANY INFORMATION
for the Period 1 August 2022 to 31 December 2023







DIRECTORS: R Douthwaite
K L Silcock
B Thomas





REGISTERED OFFICE: Unit 1-2
Burley Close
Chesterfield
Derbyshire
S40 2UB





REGISTERED NUMBER: 04853652 (England and Wales)





ACCOUNTANTS: Beeley Hawley & Co. Ltd
Chartered Accountants
42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 47,607 63,569
47,607 63,569

CURRENT ASSETS
Stocks 17,925 17,925
Debtors 6 168,018 183,759
Cash at bank and in hand 61,659 103,326
247,602 305,010
CREDITORS
Amounts falling due within one year 7 200,538 186,252
NET CURRENT ASSETS 47,064 118,758
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,671

182,327

CREDITORS
Amounts falling due after more than one
year

8

(1,313

)

-

PROVISIONS FOR LIABILITIES (11,902 ) (12,078 )
NET ASSETS 81,456 170,249

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 81,356 170,149
81,456 170,249

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

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 4 September 2024 and were signed on its behalf by:





R Douthwaite - Director


EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 August 2022 to 31 December 2023

1. STATUTORY INFORMATION

EMCAT 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2003 and a further business in 2013, is being amortised evenly over its estimated useful life of ten years and three years respectively.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

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 period 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 period 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.

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 August 2022 to 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 December 2023 41,000
AMORTISATION
At 1 August 2022
and 31 December 2023 41,000
NET BOOK VALUE
At 31 December 2023 -
At 31 July 2022 -

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 August 2022 to 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 253,268
Additions 13,991
Disposals (47,475 )
At 31 December 2023 219,784
DEPRECIATION
At 1 August 2022 189,699
Charge for period 19,532
Eliminated on disposal (37,054 )
At 31 December 2023 172,177
NET BOOK VALUE
At 31 December 2023 47,607
At 31 July 2022 63,569

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2022
DEPRECIATION
Charge for period 130
At 31 December 2023 130
NET BOOK VALUE
At 31 December 2023 (130 )

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 105,993 145,767
Amounts owed by group undertakings 26,000 -
Other debtors 36,025 37,992
168,018 183,759

The balance within amounts owed by group undertakings is interest free and repayable on demand.

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 August 2022 to 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,487 -
Trade creditors 67,310 72,361
Amounts owed to group undertakings 41,247 -
Tax 45,014 26,902
Social security and other taxes 35,637 26,608
Other creditors 344 43,318
Directors' loan accounts 840 -
Accrued expenses 8,659 17,063
200,538 186,252

The balance within amounts owed to group undertakings is interest free and repayable on demand.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 1,313 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2023 and the year ended 31 July 2022:

2023 2022
£    £   
D Edwards
Balance outstanding at start of period 7,349 13,102
Amounts advanced 81,766 30,252
Amounts repaid (89,115 ) (36,005 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 7,349

Mrs K J Edwards
Balance outstanding at start of period 5,841 4,941
Amounts advanced 31,234 16,330
Amounts repaid (37,075 ) (15,430 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 5,841

R Douthwaite
Balance outstanding at start of period 13,693 -
Amounts advanced 101,782 51,137
Amounts repaid (86,548 ) (37,444 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 28,927 13,693

All director's loan accounts are interest free and repayable under no specific terms.

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 August 2022 to 31 December 2023

10. ULTIMATE CONTROLLING PARTY

On 19 December 2023 control of the company changed to R B and K Holdings Ltd by virtue of its acquisition of the entire share capital of the company. No one individual controls R B and K Holdings Ltd.