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Registered Number: 03076491
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 September 2024

for

E.M.C.E. LIMITED

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of E.M.C.E. Limited for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E.M.C.E. Limited for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of E.M.C.E. Limited , as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of E.M.C.E. Limited and state those matters that we have agreed to state to the Board of Directors of E.M.C.E. Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E.M.C.E. Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that E.M.C.E. Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E.M.C.E. Limited . You consider that E.M.C.E. 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 accounts of E.M.C.E. 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 accounts



....................................................
J W Smith & Co Ltd - Scarborough
Hopper Hill Road
Scarborough Business Park
Scarborough
North Yorkshire
YO11 3YS
23 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 314,344    316,696 
314,344    316,696 
Current assets      
Stocks 8,000    8,000 
Debtors 928,529    1,186,937 
Cash at bank and in hand 89,952    (375)
1,026,481    1,194,562 
Creditors: amount falling due within one year (961,335)   (1,157,356)
Net current assets 65,146    37,206 
 
Total assets less current liabilities 379,490    353,902 
Net assets 379,490    353,902 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 379,390    353,802 
Shareholders' funds 379,490    353,902 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 June 2025 and were signed on its behalf by:


-------------------------------
Thomas Aston
Director
2
General Information
E.M.C.E. Limited is a private company, limited by shares, registered in England and Wales, registration number 03076491, registration address J W S Hopper Hill Road , Scarborough Business Park , Scarborough, North Yorkshire , YO11 3YS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 38 (2023 : 31).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 306,585    19,000    17,313    35,753    378,651 
Additions        
Disposals        
At 30 September 2024 306,585    19,000    17,313    35,753    378,651 
Depreciation
At 01 October 2023   12,444    15,317    34,194    61,955 
Charge for year   1,639    323    390    2,352 
On disposals        
At 30 September 2024   14,083    15,640    34,584    64,307 
Net book values
Closing balance as at 30 September 2024 306,585    4,917    1,673    1,169    314,344 
Opening balance as at 01 October 2023 306,585    6,556    1,996    1,559    316,696 


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