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REGISTERED NUMBER: 09343330 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EMCAT RENTALS LTD

EMCAT RENTALS LTD (REGISTERED NUMBER: 09343330)






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


EMCAT RENTALS LTD

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: R Douthwaite
K L Silcock
B Thomas





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





REGISTERED NUMBER: 09343330 (England and Wales)





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

EMCAT RENTALS LTD (REGISTERED NUMBER: 09343330)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 141,298 172,666
141,298 172,666

CURRENT ASSETS
Debtors 6 93,843 56,843
Cash at bank and in hand 88,600 64,246
182,443 121,089
CREDITORS
Amounts falling due within one year 7 38,080 20,159
NET CURRENT ASSETS 144,363 100,930
TOTAL ASSETS LESS CURRENT
LIABILITIES

285,661

273,596

PROVISIONS FOR LIABILITIES 37,444 45,756
NET ASSETS 248,217 227,840

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 248,207 227,830
SHAREHOLDERS' FUNDS 248,217 227,840

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.

EMCAT RENTALS LTD (REGISTERED NUMBER: 09343330)

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 RENTALS LTD (REGISTERED NUMBER: 09343330)

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

1. STATUTORY INFORMATION

EMCAT Rentals 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.

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 a business in 2015, is being amortised evenly over its estimated useful life of three years.

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.
Plant and machinery etc - 20% on cost

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.

EMCAT RENTALS LTD (REGISTERED NUMBER: 09343330)

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

2. ACCOUNTING POLICIES - continued

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 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 26,650
AMORTISATION
At 1 January 2023
and 31 December 2023 26,650
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 380,673
Additions 26,968
At 31 December 2023 407,641
DEPRECIATION
At 1 January 2023 208,007
Charge for year 58,336
At 31 December 2023 266,343
NET BOOK VALUE
At 31 December 2023 141,298
At 31 December 2022 172,666

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,002 10,232
Amounts owed by group undertakings 41,247 -
Other debtors 40,594 46,611
93,843 56,843

EMCAT RENTALS LTD (REGISTERED NUMBER: 09343330)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 458 4,836
Tax 24,260 6,486
Social security and other taxes 12,447 7,922
Accruals and deferred income 915 915
38,080 20,159

8. 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.