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REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ELEMENT MECHANICAL SERVICES LIMITED

ELEMENT MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 09528389)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2024




Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

ELEMENT MECHANICAL SERVICES LIMITED

COMPANY INFORMATION
for the year ended 30 April 2024







DIRECTOR: Mr S Young





REGISTERED OFFICE: 1 Apple Tree Close
North Wingfield
Chesterfield
Derbyshire
S42 5FT





REGISTERED NUMBER: 09528389 (England and Wales)





ACCOUNTANTS: Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN

ELEMENT MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 09528389)

REPORT OF THE DIRECTOR
for the year ended 30 April 2024

The director presents his report with the financial statements of the company for the year ended 30 April 2024.

DIRECTOR
Mr S Young held office during the whole of the period from 1 May 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr S Young - Director


30 January 2025

ELEMENT MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 09528389)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,996 35,631

CURRENT ASSETS
Debtors 5 40,519 55,521
Cash at bank and in hand 51,946 84,959
92,465 140,480
CREDITORS
Amounts falling due within one year 6 19,540 35,997
NET CURRENT ASSETS 72,925 104,483
TOTAL ASSETS LESS CURRENT LIABILITIES 99,921 140,114

CREDITORS
Amounts falling due after more than one year 7 (11,369 ) (21,594 )

PROVISIONS FOR LIABILITIES 8 (5,129 ) (9,442 )
NET ASSETS 83,423 109,078

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 83,422 109,077
83,423 109,078

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 30 January 2025 and were signed by:





Mr S Young - Director


ELEMENT MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 09528389)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Element Mechanical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 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 1 (2023 - 1 ) .

ELEMENT MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 09528389)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 26,482 36,232 720 63,434
Additions 290 - - 290
At 30 April 2024 26,772 36,232 720 63,724
DEPRECIATION
At 1 May 2023 8,145 19,478 180 27,803
Charge for year 4,602 4,188 135 8,925
At 30 April 2024 12,747 23,666 315 36,728
NET BOOK VALUE
At 30 April 2024 14,025 12,566 405 26,996
At 30 April 2023 18,337 16,754 540 35,631

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 17,073 19,932
Other debtors 18,008 30,506
VAT 2,475 2,353
Prepayments 2,963 2,730
40,519 55,521

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,225 9,971
Trade creditors 2,375 1,491
Tax 3,694 18,314
Other creditors 267 -
Directors' current accounts 1,104 4,246
Accrued expenses 1,875 1,975
19,540 35,997

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans - 1-2 years 11,369 10,225
Bank loans - 2-5 years - 11,369
11,369 21,594

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 5,129 9,442

ELEMENT MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 09528389)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 9,442
Provided during year (4,313 )
Balance at 30 April 2024 5,129

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ELEMENT MECHANICAL SERVICES LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Element Mechanical Services Limited for the year ended 30 April 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Element Mechanical Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Element Mechanical Services Limited and state those matters that we have agreed to state to the director of Element Mechanical Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Element Mechanical Services 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 Element Mechanical Services Limited. You consider that Element Mechanical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Element Mechanical Services 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.






Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN


Date: .............................................