REGISTERED NUMBER: 05020619 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Emsas Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Williams

A J Small

C Birchall

SECRETARY:

Mrs S J Williams

REGISTERED OFFICE:

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

REGISTERED NUMBER:

05020619 (England and Wales)

ACCOUNTANTS:

Pride Accountants

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

FIXED ASSETS

Tangible assets

4

2,991

3,993

CURRENT ASSETS

Stocks

16,801

24,175

Debtors

5

117,934

102,614

Cash at bank

147,393

124,064

282,128

250,853

CREDITORS

Amounts falling due within one year

6

116,894

112,714

NET CURRENT ASSETS

165,234

138,139

TOTAL ASSETS LESS CURRENT LIABILITIES

168,225

142,132

CREDITORS

Amounts falling due after more than one year

7

(4,332

)

(7,944

)

PROVISIONS FOR LIABILITIES

9

(748

)

(759

)

NET ASSETS

163,145

133,429

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

163,045

133,329

SHAREHOLDERS' FUNDS

163,145

133,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 28 August 2025 and were signed on its behalf by:

A J Small - Director

C Birchall - Director

Mrs S J Williams - Director

1.	STATUTORY INFORMATION

Emsas Ltd 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.

The presentation currency of the financial statements is the Pound 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.

Turnover

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

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

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2024

and 31 January 2025

46,233

DEPRECIATION

At 1 February 2024

42,240

Charge for year

1,002

At 31 January 2025

43,242

NET BOOK VALUE

At 31 January 2025

2,991

At 31 January 2024

3,993

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

112,660

102,614

Other debtors

5,274

-

117,934

102,614

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

5,291

5,241

Taxation and social security

87,700

83,786

Other creditors

23,903

23,687

116,894

112,714

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

4,332

7,944

8.	SECURED DEBTS

HSBC Plc hold a debenture in the banks standard form dated 27 April 2004.

9.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

748

759

Deferred

tax

£

Balance at 1 February 2024

759

Provided during year

(11

)

Balance at 31 January 2025

748

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1

100

100

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.