Embro Mallett Group Limited - Filleted accounts

Registered number

03034488

Embro Mallett Group Limited

Filleted Accounts

31 March 2025

Embro Mallett Group Limited
Registered number:		03034488
Balance Sheet
as at 31 March 2025

Notes			2025		2024
			£		£
Fixed assets
Tangible assets	3		186,685		186,685

Current assets
Debtors	4	112,344		112,962
Cash at bank and in hand		50		221
		112,394		113,183

Creditors: amounts falling due within one year	5	(129,497)		(126,510)

Net current liabilities			(17,103)		(13,327)

Total assets less current liabilities			169,582		173,358

Creditors: amounts falling due after more than one year	6		(21,639)		(30,328)



Net assets			147,943		143,030

Capital and reserves
Called up share capital	7		283		283
Share premium			86,446		86,446
Profit and loss account			61,214		56,301

Shareholders' funds			147,943		143,030

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Richard Martin Hewitt
Director
Approved by the board on 14 October 2025

Embro Mallett Group Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

	Turnover
	Turnover represents general income excluding VAT from property management.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	Nil

	Cash at bank and in hand
	Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.










	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
			Number		Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Land and buildings
					£
	Cost
	At 1 April 2024				186,685
	At 31 March 2025				186,685

	Depreciation
	At 31 March 2025				-

	Net book value
	At 31 March 2025				186,685
	At 31 March 2024				186,685


4	Debtors		2025		2024
			£		£

	Trade debtors		3,342		3,841
	Amounts owed by connected company		109,002		109,002
	Prepayment		-		119
			112,344		112,962


5	Creditors: amounts falling due within one year		2025		2024
			£		£

	Bank loans and overdrafts		11,077		10,815
	Taxation and social security costs		6,336		7,971
	Other creditors		112,084		107,724
			129,497		126,510


6	Creditors: amounts falling due after one year		2025		2024
			£		£

	Bank loans		21,639		30,328


7	Called up share capital		2025		2024
£				£
	Ordinary share capital
	Issued and fully paid
	283 ordinary shares of £1 each		283		283

			283		283


8	Transactions with the director

	The company operates a loan account with the director on an interest free basis. At the start of the year director was owed £98,694 by the company. At the year end the director was owed £100,169.


9	Other information

	Embro Mallett Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Accountax House
	420a Streatham High Road
	Streatham
	London
	SW16 3SN