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Company Registration No. 11251472 (England and Wales)
EMESS CONNECT LTD
Financial Statements
for the Period from 01 April 2024 to 31 March 2025

EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Company Information

Company Details
Company Number 11251472
Registered Office 33 CORNFIELD WAY BILLINGHAY
LINCOLN
LN4 4FA
Directors
Directors who held office during the period were:
David SILVER   
Margaret SILVER   
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Statement of Financial Position

12345678
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 - 44
Tangible assets 6 2,931 1,169
Current Assets
Stocks 9,580 11,133
Debtors due 4 2,427
Cash at bank and in hand 30,237 12,694
39,821 26,254
Creditors
Amount falling due within one year (6,816) (4,148)
Net Current Assets 33,005 22,106
Total Assets less current liabilities 35,936 23,319
Provision for liabilities (557) (222)
Net Assets 35,379 23,097
Capital and Reserves
Called up Share Capital 100 100
Retained earnings at end of year 35,279 22,997
Shareholder funds 35,379 23,097
For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 03 April 2025
David Silver
Company Registration No. 11251472
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

1. Statutory Information
EMESS CONNECT LTD is a private company, limited by shares, registered in England and Wales, registration number 11251472.
2. Accounting Policies
Basis of preparing the Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.Sale of goodsTurnover from the sale of goods is recognised once full payment and despatch of goods from the premises has taken place, unless a customer has a valid trade account, in which case only the latter condition applies.
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Current Tax
Income tax expense represents the sum of the tax currently payable and deferred tax.The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Tangible Fixed Asset Policy
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:Computer Equipment 25% straight line
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Intangible Asset Policy
Intellectual property assets are an intangible asset. It is amortised to the profit and loss account over its estimated economic life of 5 years.
Stock
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Deferred Tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 2
2024 2
4. Principal Activity
Online retail trading across own and other commercial platforms
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EMESS CONNECT LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/04/2024 220 220
Additions - -
Disposals - -
Revaluations - -
At 31/03/2025 220 220
Amortisation
At 01/04/2024 176 176
Charge for the Year 44 44
On Disposals - -
Other increases/(decreases) - -
At end of period 220 220
Net book value
At 31/03/2025 - -
At 31/03/2024 44 44
6. Fixed Assets
Computer Equipment Total
Cost or valuation £ £
At 01/04/2024 2,686 2,686
Additions 2,783 2,783
Disposals (980) (980)
At 31/03/2025 4,489 4,489
Depreciation
At 01/04/2024 1,517 1,517
Charge for the year 756 756
Disposals (715) (715)
At 31/03/2025 1,558 1,558
Net Book Value
At 31/03/2025 2,931 2,931
At 31/03/2024 1,169 1,169
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