Company Registration No. 09555560 (England and Wales)
Em-Com Commercials Ltd
Unaudited accounts
for the year ended 30 April 2025
Em-Com Commercials Ltd
Unaudited accounts
Contents
Em-Com Commercials Ltd
Company Information
for the year ended 30 April 2025
Directors
Mrs Dawn Holmes
Craig Holmes
Company Number
09555560 (England and Wales)
Registered Office
4 Lidgett Lane
Garforth
Leeds
LS25 1EQ
Accountants
Business Works UK Ltd
4 Lidgett Lane
Garforth
Leeds
West Yorkshire
LS25 1EQ
Em-Com Commercials Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
227,383
269,823
Cash at bank and in hand
144,841
263,138
Creditors: amounts falling due within one year
(187,985)
(217,184)
Net current assets
331,453
372,261
Total assets less current liabilities
558,836
642,084
Creditors: amounts falling due after more than one year
(150,771)
(46,667)
Provisions for liabilities
Deferred tax
(43,203)
(60,591)
Net assets
364,862
534,826
Called up share capital
2
2
Profit and loss account
364,860
534,824
Shareholders' funds
364,862
534,826
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by
Craig Holmes
Director
Company Registration No. 09555560
Em-Com Commercials Ltd
Notes to the Accounts
for the year ended 30 April 2025
Em-Com Commercials Ltd is a private company, limited by shares, registered in England and Wales, registration number 09555560. The registered office is 4 Lidgett Lane, Garforth, Leeds, LS25 1EQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Em-Com Commercials Ltd
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
175,867
465,032
7,299
648,198
Additions
26,373
13,550
5,012
44,935
Disposals
-
(30,000)
-
(30,000)
At 30 April 2025
202,240
448,582
12,311
663,133
At 1 May 2024
118,441
254,199
5,735
378,375
Charge for the year
20,950
53,335
2,045
76,330
On disposals
-
(18,955)
-
(18,955)
At 30 April 2025
139,391
288,579
7,780
435,750
At 30 April 2025
62,849
160,003
4,531
227,383
At 30 April 2024
57,426
210,833
1,564
269,823
Amounts falling due within one year
Trade debtors
216,574
206,746
Amounts due from group undertakings etc.
65,061
41,168
Accrued income and prepayments
7,514
963
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
68,626
40,000
Trade creditors
41,270
33,552
Taxes and social security
3,393
53,649
Loans from directors
5,176
15,588
7
Creditors: amounts falling due after more than one year
2025
2024
Em-Com Commercials Ltd
Notes to the Accounts
for the year ended 30 April 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
43,203
60,591
Provision at start of year
60,591
57,561
(Credited)/charged to the profit and loss account
(17,388)
3,030
Provision at end of year
43,203
60,591
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Transactions with related parties
The company is controlled by Mr C Holmes and Mr K Holmes, directors of the company.
The balance on the director's loan account of Mr C Holmes and Mr K Holmes at 30th April 2025 was £3,423 and £1,751 respectively due to the directors (2024 - £8,503 and £7,085).
The company's immediate and ultimate parent undertaking is Em-Com Holdings Limited.
Em-Com Holdings Limited was incorporated in England and Wales. It's registered office is 4 Lidgett Lane, Garforth, Leeds, LS25 1EQ.
The ultimate controlling party is Em-Com Holdings Limited which controls 100% of the shares of Em-Com Commercials Ltd
12
Average number of employees
During the year the average number of employees was 20 (2024: 15).