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Company Registration No. 01742328 (England and Wales)
Emmacane Limited Unaudited accounts for the year ended 31 December 2023
Emmacane Limited Unaudited accounts Contents
Page
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Emmacane Limited Company Information for the year ended 31 December 2023
Directors
Mr E J Rolfe Mr B J Rolfe
Secretary
Mr E J Rolfe
Company Number
01742328 (England and Wales)
Registered Office
28 Market Field Steyning West Sussex BN44 3SU England
Accountants
Richard Matthew Accountancy Ltd Milner Cowfold Road Coolham West Sussex RH13 8QJ
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Emmacane Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,625 
2,351 
Current assets
Inventories
439,714 
378,585 
Debtors
90,327 
103,670 
Cash at bank and in hand
129,358 
298,665 
659,399 
780,920 
Creditors: amounts falling due within one year
(124,685)
(254,053)
Net current assets
534,714 
526,867 
Total assets less current liabilities
537,339 
529,218 
Creditors: amounts falling due after more than one year
(28,333)
(38,333)
Net assets
509,006 
490,885 
Capital and reserves
Called up share capital
1,700 
1,700 
Revaluation reserve
3,654 
3,654 
Profit and loss account
503,652 
485,531 
Shareholders' funds
509,006 
490,885 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by
Mr B J Rolfe Director Company Registration No. 01742328
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Emmacane Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Emmacane Limited is a private company, limited by shares, registered in England and Wales, registration number 01742328. The registered office is 28 Market Field, Steyning, West Sussex, BN44 3SU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Computer equipment
33% on cost
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Emmacane Limited Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
29,585 
8,855 
38,440 
Additions
- 
1,292 
1,292 
At 31 December 2023
29,585 
10,147 
39,732 
Depreciation
At 1 January 2023
27,234 
8,855 
36,089 
Charge for the year
588 
430 
1,018 
At 31 December 2023
27,822 
9,285 
37,107 
Net book value
At 31 December 2023
1,763 
862 
2,625 
At 31 December 2022
2,351 
- 
2,351 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
90,327 
103,670 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
84,654 
190,837 
Taxes and social security
36,611 
59,097 
Loans from directors
1,620 
2,369 
Accruals
1,800 
1,750 
124,685 
254,053 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
28,333 
38,333 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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