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Company Registration No. 09555560 (England and Wales)
Em-Com Commercials Ltd Unaudited accounts for the year ended 30 April 2024
Em-Com Commercials Ltd Unaudited accounts Contents
Page
- 2 -
Em-Com Commercials Ltd Company Information for the year ended 30 April 2024
Directors
Mr Craig Holmes Mrs Dawn Holmes
Company Number
09555560 (England and Wales)
Registered Office
4 Lidgett Lane Garforth Leeds LS25 1EQ
Accountants
Business Works UK Ltd 4 Lidgett Lane Garforth Leeds West Yorkshire LS25 1EQ
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Em-Com Commercials Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
269,823 
257,701 
Current assets
Inventories
74,973 
39,940 
Debtors
251,334 
250,335 
Cash at bank and in hand
263,138 
358,115 
589,445 
648,390 
Creditors: amounts falling due within one year
(217,184)
(262,922)
Net current assets
372,261 
385,468 
Total assets less current liabilities
642,084 
643,169 
Creditors: amounts falling due after more than one year
(46,667)
- 
Provisions for liabilities
Deferred tax
(60,591)
(57,561)
Other provisions
- 
(4,450)
(60,591)
(62,011)
Net assets
534,826 
581,158 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
534,824 
581,156 
Shareholders' funds
534,826 
581,158 
For the year ending 30 April 2024 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 18 January 2025 and were signed on its behalf by
Mr Craig Holmes Director Company Registration No. 09555560
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Em-Com Commercials Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Em-Com Commercials Ltd is a private company, limited by shares, registered in England and Wales, registration number 09555560. The registered office is 4 Lidgett Lane, Garforth, Leeds, LS25 1EQ.
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.
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:
Land & buildings
20 years
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
142,583 
412,953 
7,299 
562,835 
Additions
33,284 
93,875 
- 
127,159 
Disposals
- 
(41,796)
- 
(41,796)
At 30 April 2024
175,867 
465,032 
7,299 
648,198 
Depreciation
At 1 May 2023
99,299 
200,621 
5,214 
305,134 
Charge for the year
19,142 
70,779 
521 
90,442 
On disposals
- 
(17,201)
- 
(17,201)
At 30 April 2024
118,441 
254,199 
5,735 
378,375 
Net book value
At 30 April 2024
57,426 
210,833 
1,564 
269,823 
At 30 April 2023
43,284 
212,332 
2,085 
257,701 
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Em-Com Commercials Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
206,746 
206,586 
Amounts due from group undertakings etc.
41,168 
41,511 
Accrued income and prepayments
963 
2,238 
Other debtors
2,457 
- 
251,334 
250,335 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
40,000 
130,000 
VAT
74,395 
68,728 
Trade creditors
33,552 
840 
Taxes and social security
53,649 
44,642 
Other creditors
- 
(1)
Loans from directors
15,588 
17,950 
Accruals
- 
763 
217,184 
262,922 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
46,667 
- 
8
Average number of employees
During the year the average number of employees was 15 (2023: 14).
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