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Company Registration No. 09448962 (England and Wales)
Emerson Survey And Valuation Ltd Unaudited accounts for the year ended 28 February 2025
Emerson Survey And Valuation Ltd Unaudited accounts Contents
Page
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Emerson Survey And Valuation Ltd Company Information for the year ended 28 February 2025
Directors
Stuart James Emerson Christopher James Emerson Alison Margaret Emerson
Company Number
09448962 (England and Wales)
Registered Office
Europa House 20 Esplanade Scarborough YO11 2AQ England
Accountants
Wright Pottage Limited Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ
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Emerson Survey And Valuation Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
41,124 
30,686 
Current assets
Debtors
58 
250 
Cash at bank and in hand
24,395 
25,170 
24,453 
25,420 
Creditors: amounts falling due within one year
(16,219)
(17,727)
Net current assets
8,234 
7,693 
Total assets less current liabilities
49,358 
38,379 
Creditors: amounts falling due after more than one year
(41,244)
(32,960)
Provisions for liabilities
Deferred tax
(789)
(874)
Net assets
7,325 
4,545 
Capital and reserves
Called up share capital
200 
100 
Profit and loss account
7,125 
4,445 
Shareholders' funds
7,325 
4,545 
For the year ending 28 February 2025 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 27 May 2025 and were signed on its behalf by
Christopher James Emerson Director Company Registration No. 09448962
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Emerson Survey And Valuation Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Emerson Survey And Valuation Ltd is a private company, limited by shares, registered in England and Wales, registration number 09448962. The registered office is Europa House, 20 Esplanade, Scarborough, YO11 2AQ, England.
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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
31,796 
4,530 
36,326 
Additions
19,000 
632 
19,632 
At 28 February 2025
50,796 
5,162 
55,958 
Depreciation
At 1 March 2024
2,650 
2,990 
5,640 
Charge for the year
8,870 
324 
9,194 
At 28 February 2025
11,520 
3,314 
14,834 
Net book value
At 28 February 2025
39,276 
1,848 
41,124 
At 29 February 2024
29,146 
1,540 
30,686 
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Emerson Survey And Valuation Ltd Notes to the Accounts for the year ended 28 February 2025
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
39,276 
29,146 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
58 
250 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,000 
3,000 
Obligations under finance leases and hire purchase contracts
2,849 
1,010 
Taxes and social security
9,984 
8,775 
Loans from directors
352 
2,967 
Accruals
34 
1,975 
16,219 
17,727 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,750 
4,750 
Obligations under finance leases and hire purchase contracts
39,494 
28,210 
41,244 
32,960 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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