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Registered number: 05974924









ENGINEERING AND MACHINERY ALLIANCE LIMITED
(A company limited by guarantee)







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
ENGINEERING AND MACHINERY ALLIANCE LIMITED
 
(A company limited by guarantee)
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ENGINEERING AND MACHINERY ALLIANCE LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Engineering and Machinery Alliance Limited for the year ended 31 December 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Engineering and Machinery Alliance Limited, as a body, in accordance with the terms of our engagement letter dated 23 February 2023Our work has been undertaken solely to prepare for your approval the financial statements of Engineering and Machinery Alliance Limited and state those matters that we have agreed to state to the Board of directors of Engineering and Machinery Alliance Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Engineering and Machinery Alliance Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Engineering and Machinery Alliance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Engineering and Machinery Alliance Limited. You consider that Engineering and Machinery Alliance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Engineering and Machinery Alliance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Barnes Roffe LLP
Chartered Accountants
Leytonstone House
3 Hanbury Drive
Leytonstone
London
E11 1GA
16 September 2024
Page 1

 
ENGINEERING AND MACHINERY ALLIANCE LIMITED
 
(A company limited by guarantee)
REGISTERED NUMBER: 05974924

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors
 4 
28,524
8,514

Cash at bank
 5 
24,748
33,272

  
53,272
41,786

  

Amounts falling due within one year
 6 
(12,563)
(3,538)

Net current assets
  
 
 
40,709
 
 
38,248

Total assets less current liabilities
  
40,709
38,248

  


Capital and reserves
  

Income and expenditure account
  
40,709
38,248

  
40,709
38,248


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2024.




M Ridgway
M J Walder
Director
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ENGINEERING AND MACHINERY ALLIANCE LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Engineering And Machinery Alliance Limited is a private company, limited by guarantee, 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

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

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2023
2022
£
£



Average number of employees
1
1

Page 3

 
ENGINEERING AND MACHINERY ALLIANCE LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£


Trade debtors
28,524
8,100

Other debtors
-
414

28,524
8,514



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
24,748
33,272



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
221

Other taxation and social security
10,563
-

Other creditors
2,000
3,317

12,563
3,538




7.


Company limited by guarantee

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

 
Page 4