REGISTERED NUMBER: 11348785 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 December 2024

for

EM Analytical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D C Royston

REGISTERED OFFICE:

Media House Adlington Business Park

Adlington

Macclesfield

SK10 4NL

REGISTERED NUMBER:

11348785 (England and Wales)

ACCOUNTANTS:

Fact3

3 Hardman Square

Spinningfields

Manchester

M3 3EB

FIXED ASSETS

Tangible assets

4

160,829

217,859

CURRENT ASSETS

Debtors

5

562,520

608,056

Cash at bank

19,259

7

581,779

608,063

CREDITORS

Amounts falling due within one year

6

504,156

480,794

NET CURRENT ASSETS

77,623

127,269

TOTAL ASSETS LESS CURRENT LIABILITIES

238,452

345,128

CREDITORS

Amounts falling due after more than one year

7

(11,851

)

(22,435

)

PROVISIONS FOR LIABILITIES

(30,527

)

(41,354

)

NET ASSETS

196,074

281,339

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

9

40,000

40,000

Retained earnings

156,073

241,338

196,074

281,339

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

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

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 director and authorised for issue on 30 September 2025 and were signed by:

Mr D C Royston - Director

1.	STATUTORY INFORMATION

EM Analytical 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.

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

20% & 33% straight line

Fixtures and fittings

20% & 33% straight line

Leasehold improvements

10% straight line

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 December 2023

and 30 December 2024

567,614

DEPRECIATION

At 31 December 2023

349,755

Charge for year

57,030

At 30 December 2024

406,785

NET BOOK VALUE

At 30 December 2024

160,829

At 30 December 2023

217,859

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

21,855

22,237

Amounts owed by group undertakings

200,033

199,933

Other debtors

340,632

385,886

562,520

608,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,648

16,290

Trade creditors

90,403

82,363

Amounts owed to group undertakings

387,148

278,888

Taxation and social security

4,326

92,718

Other creditors

11,631

10,535

504,156

480,794

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

11,851

22,435

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

118,000

103,250

Between one and five years

590,000

590,000

In more than five years

177,000

295,000

885,000

988,250

9.

RESERVES

Revaluation

reserve

£

At 31 December 2023

and 30 December 2024

40,000

10.	RELATED PARTY DISCLOSURES

During the period, the balance due to EM Resist Limited as at 30 December 2024 was £62,608 (due to 2023: £70,316).

During the period, the balance due to EM Systems Support Limited as at 30 December 2024 was £324,540 (2023: £208,572).

During the period, the balance due from Fit2Fly Test Ltd as at 30 December 2024 was £192,507 (2023: £192,407).

During the period, the balance due from Royston Sport Horses Ltd as at 30 December 2024 was £7,526 (2023: £7,526).

At the balance sheet date 30 December 2024, the balance due from the director Mr D C Royston was £236,630 (2023: £236,630).

Mr D C Royston the director owns 100% of the shares in EM Analytical Ltd, EM Systems Support

Limited, EM Resist Limited, Fit2Fly Test Ltd and Royston Sport Horses Ltd.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D C Royston.