EME Electrical Limited

EME Electrical Limited
Contents Page
For the year ended 30 June 2025

Statement of financial position	1
Notes to the financial statements	2

EME Electrical Limited
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	35,198	43,576
		35,198	43,576
Current assets
Debtors		243,953	140,174
Cash at bank and in hand		(49,450)	(16,336)
		194,503	123,838
Creditors: amount falling due within one year		(222,876)	(145,617)
Net current assets		(28,373)	(21,779)

Total assets less current liabilities		6,825	21,797
Creditors: amount falling due after more than one year		(65,758)	(94,937)
Provisions for liabilities		(6,759)	(8,474)
Net assets		(65,692)	(81,614)

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		(65,693)	(81,615)
Shareholders' funds		(65,692)	(81,614)

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 02 October 2025 and were signed by:

-------------------------------
Neil Bresnahan
Director

1

EME Electrical Limited
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

EME Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 10221340, registration address Bank House, 6-8 Church Street, Adlington, Chorley, PR7 4EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 4).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 July 2024	2,386	71,040	3,770	7,266	84,462
Additions	-	-	-	357	357
Disposals	-	-	-	-	-
At 30 June 2025	2,386	71,040	3,770	7,623	84,819
Depreciation
At 01 July 2024	619	34,669	1,641	3,957	40,886
Charge for year	301	7,274	426	734	8,735
On disposals	-	-	-	-	-
At 30 June 2025	920	41,943	2,067	4,691	49,621
Net book values
Closing balance as at 30 June 2025	1,466	29,097	1,703	2,932	35,198
Opening balance as at 01 July 2024	1,767	36,371	2,129	3,309	43,576

4.

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

2


Registered Number: 10221340
England and Wales
EME ELECTRICAL LIMITED

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025