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REGISTERED NUMBER: 05407078 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Emmerson Accountancy Limited

Emmerson Accountancy Limited (Registered number: 05407078)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Emmerson Accountancy Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: M W R Emmerson
Mrs K Emmerson
J M Mccarthy
Mrs H C Mccarthy





SECRETARY: M W R Emmerson





REGISTERED OFFICE: Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ





REGISTERED NUMBER: 05407078 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Emmerson Accountancy Limited (Registered number: 05407078)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,353 9,312

CURRENT ASSETS
Debtors 5 111,734 121,721
Cash at bank and in hand 113,770 72,918
225,504 194,639
CREDITORS
Amounts falling due within one year 6 124,322 101,142
NET CURRENT ASSETS 101,182 93,497
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,535

102,809

CREDITORS
Amounts falling due after more than one year 7 22,393 32,335
NET ASSETS 87,142 70,474

CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium 9 (73,496 ) (73,496 )
Retained earnings 9 160,538 143,870
SHAREHOLDERS' FUNDS 87,142 70,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Accountancy Limited (Registered number: 05407078)

Balance Sheet - continued
31 March 2024


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 27 December 2024 and were signed on its behalf by:





M W R Emmerson - Director


Emmerson Accountancy Limited (Registered number: 05407078)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Emmerson Accountancy 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.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 8 ) .

Emmerson Accountancy Limited (Registered number: 05407078)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 6,142 44,904 51,046
Additions - 1,755 1,755
At 31 March 2024 6,142 46,659 52,801
DEPRECIATION
At 1 April 2023 5,621 36,113 41,734
Charge for year 78 2,636 2,714
At 31 March 2024 5,699 38,749 44,448
NET BOOK VALUE
At 31 March 2024 443 7,910 8,353
At 31 March 2023 521 8,791 9,312

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Debtors & work-in-progress 104,115 111,839
Other debtors 1,020 1,245
Prepayments 6,599 8,637
111,734 121,721

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 12,079 14,256
Tax 45,122 38,097
Social security and other taxes 4,723 4,670
VAT 34,282 35,169
Other creditors 27,519 7,829
Directors' current accounts 597 1,121
124,322 101,142

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Other loans - 1-2 years 22,393 32,335

Emmerson Accountancy Limited (Registered number: 05407078)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 April 2023 143,870 (73,496 ) 70,374
Profit for the year 102,408 102,408
Dividends (85,740 ) (85,740 )
At 31 March 2024 160,538 (73,496 ) 87,042