REGISTERED NUMBER: 03735907 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

E.T. MECHANICAL SPECIALISTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Smith

T P W Smith

Mrs P A Smith

Mrs S Smith

SECRETARY:

E Smith

REGISTERED OFFICE:

Unit C2A Comet Studios

De Havilland Court

Penn Street

Amersham

Buckinghamshire

HP7 0PX

REGISTERED NUMBER:

03735907 (England and Wales)

ACCOUNTANTS:

LSR Management Ltd

Unit C2A, Comet Studios

De Havilland Court

Penn Street

Amersham

Buckinghamshire

HP7 0PX

FIXED ASSETS

Tangible assets

4

14,203

19,863

CURRENT ASSETS

Debtors

5

102,765

99,367

Cash at bank

34,962

67,702

137,727

167,069

CREDITORS

Amounts falling due within one year

6

91,293

119,934

NET CURRENT ASSETS

46,434

47,135

TOTAL ASSETS LESS CURRENT LIABILITIES

60,637

66,998

CREDITORS

Amounts falling due after more than one year

7

10,406

19,643

NET ASSETS

50,231

47,355

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

50,131

47,255

SHAREHOLDERS' FUNDS

50,231

47,355

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 September 2025 and were signed on its behalf by:

T P W Smith - Director

E Smith - Director

1.	STATUTORY INFORMATION

E.T. Mechanical Specialists 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

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 ("FRS 102"), the financial reporting standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.

The Directors have assessed the company's ability to continue in operational existence for the foreseeable future in accordance with the FRC (going concern and liquidity risk guidance (October 2009). Therefore it is considered appropriate to prepare the financial statements on a going concern basis.

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 cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

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.

Going concern

The directors review the on going working capital of the company to ensure that there are sufficient resources to meet its financial liabilities to continue trading in the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

78,831

14,415

67,863

6,497

167,606

DEPRECIATION

At 1 April 2024

68,548

13,489

59,209

6,497

147,743

Charge for year

2,571

926

2,163

-

5,660

At 31 March 2025

71,119

14,415

61,372

6,497

153,403

NET BOOK VALUE

At 31 March 2025

7,712

-

6,491

-

14,203

At 31 March 2024

10,283

926

8,654

-

19,863

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

96,195

95,885

VAT

6,570

3,482

102,765

99,367

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,333

8,333

Trade creditors

10,222

1,724

Tax

10,375

15,597

Social security and other taxes

3,019

4,124

Directors' current accounts

912

31,939

Accrued expenses

58,432

58,217

91,293

119,934

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

10,406

19,643