1 June 2024 false No description of principal activity Taxfiler 2024.6 13412546 business:PrivateLimitedCompanyLtd 2024-06-01 2025-09-30 13412546 2024-05-31 13412546 2024-06-01 2025-09-30 13412546 business:AuditExemptWithAccountantsReport 2024-06-01 2025-09-30 13412546 business:FilletedAccounts 2024-06-01 2025-09-30 13412546 2025-09-30 13412546 business:Director2 2024-06-01 2025-09-30 13412546 business:RegisteredOffice 2024-06-01 2025-09-30 13412546 2024-05-31 13412546 core:WithinOneYear 2025-09-30 13412546 core:WithinOneYear 2024-05-31 13412546 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 13412546 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 13412546 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 13412546 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 13412546 core:PreviouslyStatedAmount 2025-09-30 13412546 core:PreviouslyStatedAmount 2024-05-31 13412546 business:SmallEntities 2024-06-01 2025-09-30 13412546 countries:EnglandWales 2024-06-01 2025-09-30 13412546 core:PlantMachinery 2024-06-01 2025-09-30 13412546 core:FurnitureFittings 2024-06-01 2025-09-30 13412546 core:PlantMachinery 2024-05-31 13412546 core:FurnitureFittings 2024-05-31 13412546 core:PlantMachinery 2025-09-30 13412546 core:FurnitureFittings 2025-09-30 13412546 business:OrdinaryShareClass1 2024-06-01 2025-09-30 13412546 business:OrdinaryShareClass1 2023-06-01 2024-05-31 13412546 2023-06-01 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13412546 (England and Wales)
EMF Brothers Limited Unaudited accounts for the period from 1 June 2024 to 30 September 2025
EMF Brothers Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
EMF Brothers Limited Company Information for the period from 1 June 2024 to 30 September 2025
Director
Mr Mahsun OTUN
Company Number
13412546 (England and Wales)
Registered Office
214 Baker Street Enfield London EN1 3JY United Kingdom
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
- 3 -
EMF Brothers Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
4,710
Current assets
Cash at bank and in hand
1,645
2,903
Creditors: amounts falling due within one year
5
(3,326)
(4,372)
Net current liabilities
(1,681)
(1,469)
Net (liabilities)/assets
(1,681)
3,241
Capital and reserves
Called up share capital
6
1
1
Profit and loss account
(1,682)
3,240
Shareholders' funds
(1,681)
3,241
For the period ending 30 September 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 director acknowledges his 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 and authorised for issue on 11 November 2025 and were signed on its behalf by
Mr Mahsun OTUN Director Company Registration No. 13412546
- 4 -
EMF Brothers Limited Notes to the Accounts for the period from 1 June 2024 to 30 September 2025
1
Statutory information
EMF Brothers Limited is a private company, limited by shares, registered in England and Wales, registration number 13412546. The registered office is 214 Baker Street, Enfield, London, EN1 3JY, United Kingdom.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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
20% - reducing balance
Fixtures & fittings
20% - reducing balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
1,200
8,000
9,200
Disposals
(1,200)
(8,000)
(9,200)
At 30 September 2025
-
-
-
Depreciation
At 1 June 2024
586
3,904
4,490
On disposals
(586)
(3,904)
(4,490)
At 30 September 2025
-
-
-
Net book value
At 30 September 2025
-
-
-
At 31 May 2024
614
4,096
4,710
- 5 -
EMF Brothers Limited Notes to the Accounts for the period from 1 June 2024 to 30 September 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
26
221
Other creditors
2,700
3,551
Accruals
600
600
3,326
4,372
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
7
Transactions with related parties
Included within other creditors is an amount of £2,700 (2024: £3,551) due to its director. There are no terms as to interest or repayment in respect of this balance.
8
Average number of employees
During the period the average number of employees was 3 (2024: 4).
- 6 -