| Registered number: 11825836 | ||||||||
| FOR THE 426 DAY PERIOD ENDED 30/04/2025 | ||||||||
| Prepared By: | ||||||||
| Mary Walker Accountancy Services | ||||||||
| PO7 5LE | ||||||||
| EMF ROOFING | ||||||||
| ACCOUNTS | ||||||||
| FOR THE 426 DAY PERIOD ENDED 30/04/2025 | ||||||||
| DIRECTORS | ||||||||
| REGISTERED OFFICE | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 11825836 | ||||||||
| ACCOUNTANTS | ||||||||
| Mary Walker Accountancy Services | ||||||||
| PO7 5LE | ||||||||
| EMF ROOFING | ||||||||
| ACCOUNTS | ||||||||
| FOR THE426 DAY PERIODENDED30/04/2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Accountants' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| EMF ROOFING | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 3 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 5 | |||||||||
| Cash at bank and in hand | ||||||||||
| 780,360 | - | |||||||||
| CREDITORS: Amounts falling due within one year | 6 | |||||||||
| NET CURRENT ASSETS | - | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| CREDITORS: Amounts falling due after more than one year | 7 | 534 | - | |||||||
| NET ASSETS | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 8 | |||||||||
| Profit and loss account | 513,677 | - | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| EMF ROOFING | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE 426 DAY PERIOD ENDED 30/04/2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Plant and Machinery | 25% | |||||||
| Commercial Vehicles | 25% | |||||||
| Fixtures and Fittings | 15% | |||||||
| Equipment | 25% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| 1d. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 2. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | - | |||||
| EMF ROOFING | ||||||||
| 3. TANGIBLE FIXED ASSETS | ||||||||||
| Plant and | Commercial | Fixtures | ||||||||
| Machinery | Vehicles | and Fittings | Equipment | Total | ||||||
| £ | £ | £ | £ | £ | ||||||
| Cost | ||||||||||
| At 01/03/2024 | 2,378 | 57,752 | - | - | 60,130 | |||||
| Additions | 4,894 | 50,678 | 6,179 | 999 | 62,750 | |||||
| At 30/04/2025 | 7,272 | 108,430 | 6,179 | 999 | 122,880 | |||||
| Depreciation | ||||||||||
| At 01/03/2024 | 1,041 | 20,879 | - | - | 21,920 | |||||
| For the 426 day period | 1,352 | 19,664 | 1,545 | 250 | 22,811 | |||||
| At 30/04/2025 | 2,393 | 40,543 | 1,545 | 250 | 44,731 | |||||
| Net Book Amounts | ||||||||||
| At 30/04/2025 | 78,149 | |||||||||
| At 29/02/2024 | 38,210 | |||||||||
| 4. STOCK | 2025 | 2024 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock | ||||||
| 5. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 356,882 | - | ||||||
| PAYE control | 18,378 | - | ||||||
| Other debtors | 42,657 | - | ||||||
| Directors current account | 3,500 | - | ||||||
| 421,417 | - | |||||||
| EMF ROOFING | ||||||||
| 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| UK corporation tax | 168,917 | - | ||||||
| VAT | 19,780 | - | ||||||
| Salaries and wages control | 100 | - | ||||||
| Loans | 7,908 | - | ||||||
| Loans | 6,508 | - | ||||||
| Loans | 12,558 | - | ||||||
| Credit card | 2,662 | - | ||||||
| Hire purchase | 15,386 | - | ||||||
| Trade creditors | 100,725 | - | ||||||
| Other creditors | 3,959 | - | ||||||
| Accruals | 5,695 | - | ||||||
| 344,198 | - | |||||||
| 7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Pension schemes >1yr | 534 | - | ||||||
| 534 | - | |||||||
| 8. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 100 | ||||||||
| 100 | - | |||||||