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REGISTERED NUMBER: 04853652 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EMCAT LIMITED

EMCAT LIMITED (REGISTERED NUMBER: 04853652)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMCAT LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: R Douthwaite
K L Silcock
B Thomas





REGISTERED OFFICE: Unit 1-2
Burley Close
Chesterfield
Derbyshire
S40 2UB





REGISTERED NUMBER: 04853652 (England and Wales)





ACCOUNTANTS: Beeley Hawley & Co. Ltd
Chartered Accountants
42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 170,047 47,607
170,047 47,607

CURRENT ASSETS
Stocks 17,925 17,925
Debtors 6 346,090 168,018
Cash at bank and in hand 98,404 61,659
462,419 247,602
CREDITORS
Amounts falling due within one year 7 228,225 200,538
NET CURRENT ASSETS 234,194 47,064
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,241

94,671

CREDITORS
Amounts falling due after more than one
year

8

(46,899

)

(1,313

)

PROVISIONS FOR LIABILITIES (42,512 ) (11,902 )
NET ASSETS 314,830 81,456

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 314,730 81,356
314,830 81,456

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

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

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

BALANCE SHEET - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by:





R Douthwaite - Director


EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

EMCAT 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 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2003 and a further business in 2013, is being amortised evenly over its estimated useful life of ten years and three years respectively.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on 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.

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.


EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 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.

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 or the lease term, whichever is the shorter.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 41,000
AMORTISATION
At 1 January 2024
and 31 December 2024 41,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 219,784
Additions 146,507
Disposals (16,655 )
At 31 December 2024 349,636
DEPRECIATION
At 1 January 2024 172,177
Charge for year 20,664
Eliminated on disposal (13,252 )
At 31 December 2024 179,589
NET BOOK VALUE
At 31 December 2024 170,047
At 31 December 2023 47,607

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024
DEPRECIATION
At 1 January 2024 130
Charge for year 7,736
At 31 December 2024 7,866
NET BOOK VALUE
At 31 December 2024 (7,866 )
At 31 December 2023 (130 )

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 80,686 105,993
Amounts owed by group undertakings 244,344 26,000
Other debtors 21,060 36,025
346,090 168,018

The balance within amounts owed by group undertakings is interest free and repayable on demand.

EMCAT LIMITED (REGISTERED NUMBER: 04853652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 34,282 1,487
Trade creditors 6,086 67,310
Amounts owed to group undertakings 87,161 41,247
Tax 43,149 45,014
Social security and other taxes 27,610 35,637
Other creditors 647 344
Directors' loan accounts 21,469 840
Accrued expenses 7,821 8,659
228,225 200,538

The balance within amounts owed to group undertakings is interest free and repayable on demand.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 46,899 1,313

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Debtors includes £13.,132 (2023 : £28,927) relating to a directors' loan account balance with Mr R Douthwaite. During the year £41,028 was advanced by the company and £56,823 was repaid in respect of this loan.
Creditors includes £10,594 (2023 : £339) relating to a directors' loan account balance with Mr K Silcock. During the year £40,904 was advanced by the company and £51,159 was repaid in respect of this loan.
Creditors includes £10,875 (2023: £501) relating to a directors' loan account balance with B Thomas. During the year £40,785 was advanced by the company and £51,159 was repaid in respect of this loan.

All stated amounts are aggregates. The loans were interest free and repayable under no specific terms.

10. ULTIMATE CONTROLLING PARTY

On 19 December 2023 control of the company changed to R B and K Holdings Ltd by virtue of its acquisition of the entire share capital of the company. No one individual controls R B and K Holdings Ltd.