EMCC Solutions Ltd iXBRL

Company Registration Number: NI607114

EMCC Solutions Ltd

Directors' Report and Unaudited Financial Statements

for the financial year ended 30 April 2025

EMCC Solutions Ltd

DIRECTORS AND OTHER INFORMATION


Directors	Roly Ord
	Eddie Curran (Resigned 29 October 2024)
	Maria Curran (Resigned 29 October 2024)
	Tracy Johansen


Company Registration Number	NI607114


Registered Office and Business Address	14 Hampton Park
	Belfast
	BT7 3JL
	United Kingdom


Accountants	Muldoon
	16 Mount Charles
	Belfast
	BT7 1NZ

EMCC Solutions Ltd

DIRECTORS' REPORT

for the financial year ended 30 April 2025

The directors present their report and the unaudited financial statements for the financial year ended 30 April 2025.

Principal Activity

The principal activity is that of car sales.

Directors

The directors who served during the financial year are as follows:

Roly Ord

Eddie Curran (Resigned 29 October 2024)

Maria Curran (Resigned 29 October 2024)

Tracy Johansen

There were no changes in shareholdings between 30 April 2025 and the date of signing the financial statements.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Roly Ord

Director

26 August 2025

EMCC Solutions Ltd

Company Registration Number: NI607114

BALANCE SHEET

as at 30 April 2025

		2025	2024
	Notes	£	£
			as restated

Fixed Assets

Tangible assets

3,819

424,400

─────────

Current Assets

Debtors

2,261,541

2,370,902

Cash and cash equivalents

92,659

34,303

─────────

2,354,200

2,405,205

─────────

Creditors: amounts falling due within one year

(2,145,640)

(1,242,520)

─────────

Net Current Assets

208,560

1,162,685

─────────

Total Assets less Current Liabilities

212,379

1,587,085

Creditors:

amounts falling due after more than one year

(30,000)

(150,000)

Provisions for liabilities

(1,210)

(1,430)

─────────

Net Assets

181,169

1,435,655

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

181,069

1,435,555

─────────

Equity attributable to owners of the company

181,169

1,435,655

═════════

The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 26 August 2025 and signed on its behalf by



________________________________
Roly Ord
Director

EMCC Solutions Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

General Information

EMCC Solutions Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI607114. The registered office of the company is 14 Hampton Park, Belfast, BT7 3JL, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold

2% Straight line

Fixtures, fittings and equipment

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.


3.	Employees

	The average monthly number of employees, including directors, during the financial year was 3.

		2025	2024
		Number	Number

	Director	2	4
	Employees	1	-
		─────────	─────────
		3	4
		═════════	═════════

Prior financial year error correction

The dividends recorded in the accounts for the year ended 30 April 2024 were understated by £120,000. The accounts for the year ended 30 April 2024 have been restated via a prior year adjustment to reflect this.


5.	Tangible assets
		Land and	Fixtures,	Total
		buildings	fittings and
		freehold	equipment
		£	£	£
	Cost
	At 1 May 2024	459,047	19,330	478,377
	Disposals	(459,047)	-	(459,047)
		─────────	─────────	─────────
	At 30 April 2025	-	19,330	19,330
		─────────	─────────	─────────
	Depreciation
	At 1 May 2024	40,307	13,670	53,977
	Charge for the financial year	-	1,841	1,841
	On disposals	(40,307)	-	(40,307)
		─────────	─────────	─────────
	At 30 April 2025	-	15,511	15,511
		─────────	─────────	─────────
	Net book value
	At 30 April 2025	-	3,819	3,819
		═════════	═════════	═════════
	At 30 April 2024	418,740	5,660	424,400
		═════════	═════════	═════════


6.	Debtors	2025	2024
		£	£

	Trade debtors	654,178	1,306,651
	Other debtors	287	287
	Directors' current accounts (Note 11)	78,397	259,831
	Taxation (Note 9)	781,191	277,858
	Prepayments and accrued income	713	-
	Deposits paid to dealer	746,775	526,275
		─────────	─────────
		2,261,541	2,370,902
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	120,000	120,000
	Trade creditors	462,171	518,016
	Amounts owed to group undertakings	400,000	-
	Taxation (Note 9)	1,009,264	556,877
	Directors' current accounts	5	43,627
	Accruals	154,200	4,000
		─────────	─────────
		2,145,640	1,242,520
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	30,000	150,000
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	120,000	120,000
	Repayable between one and two years	30,000	150,000
		─────────	─────────
		150,000	270,000
		═════════	═════════


9.	Taxation	2025	2024
		£	£

	Debtors:
	VAT	781,191	269,292
	PAYE / NI	-	8,566
		─────────	─────────
		781,191	277,858
		═════════	═════════
	Creditors:
	Corporation tax	163,211	113,097
	PAYE / NI	1,283	-
	Deposits paid to EMCC	844,770	443,780
		─────────	─────────
		1,009,264	556,877
		═════════	═════════

10.

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

1,430

1,430

1,176

Charged to profit and loss

(220)

(220)

254

─────────

At financial year end

1,210

1,430

═════════

11.

Directors' advances, credits and guarantees

During the financial year, the company made a loan to directors amounting to £78,397. This was repaid within 9 months of the year end.