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REGISTERED NUMBER: 02546470












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

ELECTRICAL & MECHANICAL CONTROLS LIMITED

ELECTRICAL & MECHANICAL CONTROLS LIMITED (REGISTERED NUMBER: 02546470)

ABRIDGED BALANCE SHEET
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 130,262 150,933

CURRENT ASSETS
Stocks 85,355 4,300
Debtors 350,885 255,932
Cash at bank 41,752 180,731
477,992 440,963
CREDITORS
Amounts falling due within one year 276,274 239,814
NET CURRENT ASSETS 201,718 201,149
TOTAL ASSETS LESS CURRENT
LIABILITIES

331,980

352,082

CREDITORS
Amounts falling due after more than one
year

-

(25,489

)

PROVISIONS FOR LIABILITIES (4,215 ) (3,619 )
NET ASSETS 327,765 322,974

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Capital redemption reserve 20,000 20,000
Retained earnings 287,765 282,974
SHAREHOLDERS' FUNDS 327,765 322,974

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

ELECTRICAL & MECHANICAL CONTROLS LIMITED (REGISTERED NUMBER: 02546470)

ABRIDGED BALANCE SHEET - continued
30 November 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 July 2025 and were signed by:





A Crawford - Director


ELECTRICAL & MECHANICAL CONTROLS LIMITED (REGISTERED NUMBER: 02546470)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Electrical & Mechanical Controls Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 02546470 and the registered office is Hill Farm, Watton Road, Barford, Norfolk, NR9 4AR.

The presentation currency of the financial statements is 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced sales of work done, excluding value added tax.

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
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance and 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


ELECTRICAL & MECHANICAL CONTROLS LIMITED (REGISTERED NUMBER: 02546470)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2023 343,407
Additions 6,374
Disposals (20,847 )
At 30 November 2024 328,934
DEPRECIATION
At 1 December 2023 192,474
Charge for year 25,605
Eliminated on disposal (19,407 )
At 30 November 2024 198,672
NET BOOK VALUE
At 30 November 2024 130,262
At 30 November 2023 150,933

ELECTRICAL & MECHANICAL CONTROLS LIMITED (REGISTERED NUMBER: 02546470)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2024

5. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Finance leases 25,939 51,943

Finance leases are secured against the associated vehicles.