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REGISTERED NUMBER: 02742476 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 August 2024

for

E.E.M.I.T.S. Communications Limited

E.E.M.I.T.S. Communications Limited (Registered number: 02742476)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E.E.M.I.T.S. Communications Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: C J Matthews
M Matthews
J L Matthews
P M Matthews





SECRETARY: M Matthews





REGISTERED OFFICE: Brignell Road
Riverside Park
MIDDLESBROUGH
TS2 1PS





REGISTERED NUMBER: 02742476 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

E.E.M.I.T.S. Communications Limited (Registered number: 02742476)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 72,899 16
Tangible assets 5 273,895 293,523
346,794 293,539

CURRENT ASSETS
Stocks 6 127,950 101,764
Debtors 7 552,324 734,251
Cash at bank and in hand 533,115 397,812
1,213,389 1,233,827
CREDITORS
Amounts falling due within one year 8 675,873 660,506
NET CURRENT ASSETS 537,516 573,321
TOTAL ASSETS LESS CURRENT
LIABILITIES

884,310

866,860

PROVISIONS FOR LIABILITIES 10 81,979 68,364
NET ASSETS 802,331 798,496

CAPITAL AND RESERVES
Called up share capital 11 10,300 10,300
Capital redemption reserve 9,700 9,700
Retained earnings 782,331 778,496
SHAREHOLDERS' FUNDS 802,331 798,496

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

E.E.M.I.T.S. Communications Limited (Registered number: 02742476)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:





C J Matthews - Director


E.E.M.I.T.S. Communications Limited (Registered number: 02742476)

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

1. STATUTORY INFORMATION

E.E.M.I.T.S. Communications 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Income recognition
Income is recognised when a contract for the sale of goods is determined as unconditional.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the trunk radio system has been fully amortised.

Intangible fixed assets
Amortisation is provided on intangible fixed assets at rates calculated to write off the cost of each asset on a straight line basis over its expected useful life, as follows:

Computer software - 5 years

Tangible fixed assets
Tangible fixed assets are measured at cost (or deemed cost) less accumulated depreciation and any accumulated impairment losses.

Fixtures and fittings-20% on reducing balance
Motor vehicles-20% on reducing balance
Radio & computer equipment-20% on cost

Stocks
Stocks are valued at the lower of cost and selling price less estimated costs to sell.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

E.E.M.I.T.S. Communications Limited (Registered number: 02742476)

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

2. ACCOUNTING POLICIES - continued

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.

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.

Grants receivable
Revenue based grants are credited to the profit and loss account. Capital based grants are credited to the profit and loss account, in equal instalments, over the estimated useful life of the related asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Computer
Goodwill software Totals
£    £    £   
COST
At 1 September 2023 3,000 13,944 16,944
Additions - 75,413 75,413
Disposals - (13,944 ) (13,944 )
At 31 August 2024 3,000 75,413 78,413
AMORTISATION
At 1 September 2023 3,000 13,928 16,928
Amortisation for year - 2,530 2,530
Eliminated on disposal - (13,944 ) (13,944 )
At 31 August 2024 3,000 2,514 5,514
NET BOOK VALUE
At 31 August 2024 - 72,899 72,899
At 31 August 2023 - 16 16

E.E.M.I.T.S. Communications Limited (Registered number: 02742476)

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

5. TANGIBLE FIXED ASSETS
Fixtures Radio &
and Motor computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 34,003 35,382 956,136 1,025,521
Additions - - 133,463 133,463
At 31 August 2024 34,003 35,382 1,089,599 1,158,984
DEPRECIATION
At 1 September 2023 30,970 29,682 671,346 731,998
Charge for year 606 1,140 151,345 153,091
At 31 August 2024 31,576 30,822 822,691 885,089
NET BOOK VALUE
At 31 August 2024 2,427 4,560 266,908 273,895
At 31 August 2023 3,033 5,700 284,790 293,523

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

6. STOCKS
2024 2023
£    £   
Finished goods 127,950 101,764

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 391,320 436,264
Amounts owed by group undertakings 105,000 250,000
Other debtors 813 29
Prepayments and accrued income 55,191 47,958
552,324 734,251

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 139,224 150,014
Taxation and social security 289,431 254,749
Other creditors 8,342 7,914
Accruals and deferred income 238,876 247,829
675,873 660,506

E.E.M.I.T.S. Communications Limited (Registered number: 02742476)

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

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 39,500 39,500
Between one and five years 118,500 118,500
In more than five years 144,833 184,333
302,833 342,333

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 81,979 68,364

Deferred
tax
£   
Balance at 1 September 2023 68,364
Accelerated capital allowances 13,615
Balance at 31 August 2024 81,979

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10,200 Ordinary £1 10,200 10,200
100 A Ordinary £1 100 100
10,300 10,300