| EMH Electrical & Building Services Ltd |
| Registered number: |
08537108 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
- |
|
|
- |
| Tangible assets |
4 |
|
|
280,796 |
|
|
65,389 |
| Investments |
5 |
|
|
101 |
|
|
102 |
|
|
|
|
280,897 |
|
|
65,491 |
|
| Current assets |
| Stocks |
|
|
35,322 |
|
|
5,025 |
| Debtors |
6 |
|
542,190 |
|
|
593,386 |
| Cash at bank and in hand |
|
|
253,268 |
|
|
43,607 |
|
|
|
830,780 |
|
|
642,018 |
|
| Creditors: amounts falling due within one year |
7 |
|
(434,781) |
|
|
(407,309) |
|
| Net current assets |
|
|
|
395,999 |
|
|
234,709 |
|
| Total assets less current liabilities |
|
|
|
676,896 |
|
|
300,200 |
|
| Creditors: amounts falling due after more than one year |
8 |
|
|
(167,843) |
|
|
(32,556) |
|
| Provisions for liabilities |
|
|
|
(70,199) |
|
|
(16,347) |
|
| Net assets |
|
|
|
438,854 |
|
|
251,297 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
438,754 |
|
|
251,197 |
|
| Shareholders' funds |
|
|
|
438,854 |
|
|
251,297 |
|
|
|
|
|
|
|
|
| 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. |
|
|
| C Harradine |
| Director |
| Approved by the board on 4 December 2025 |
|
| EMH Electrical & Building Services Ltd |
| 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). |
|
|
Turnover |
|
Turnover represents the amounts derived from the provision of goods and services in the UK which falls within the company's ordinary activities stated after trade discounts and net of value added taxes. |
|
|
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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 4 years |
|
Motor vehicles |
over 4 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), 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.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. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 April 2024 |
10,000 |
|
Additions |
- |
|
Disposals |
- |
|
At 31 March 2025 |
10,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 April 2024 |
10,000 |
|
Provided during the year |
- |
|
On disposals |
- |
|
At 31 March 2025 |
10,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
- |
|
At 31 March 2024 |
- |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Plant and machinery |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
1,840 |
|
201,249 |
|
203,089 |
|
Additions |
- |
|
264,368 |
|
264,368 |
|
Disposals |
- |
|
(102,007) |
|
(102,007) |
|
At 31 March 2025 |
1,840 |
|
363,610 |
|
365,450 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
1,341 |
|
136,359 |
|
137,700 |
|
Charge for the year |
167 |
|
32,908 |
|
33,075 |
|
On disposals |
- |
|
(86,121) |
|
(86,121) |
|
At 31 March 2025 |
1,508 |
|
83,146 |
|
84,654 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
332 |
|
280,464 |
|
280,796 |
|
At 31 March 2024 |
499 |
|
64,890 |
|
65,389 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Investments |
| Investments in |
| subsidiary |
Other |
| undertakings |
investments |
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
1 |
|
101 |
|
102 |
|
Additions |
- |
|
- |
|
- |
|
Disposals |
- |
|
(1) |
|
(1) |
|
|
At 31 March 2025 |
1 |
|
100 |
|
101 |
|
|
|
|
|
|
|
|
|
| 6 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
382,027 |
|
352,708 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
11,055 |
|
195,478 |
|
Other debtors |
149,108 |
|
45,200 |
|
|
|
|
|
|
542,190 |
|
593,386 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
10,448 |
|
10,221 |
|
Obligations under finance lease and hire purchase contracts |
48,878 |
|
8,433 |
|
Trade creditors |
293,299 |
|
228,779 |
|
Taxation and social security costs |
43,403 |
|
67,330 |
|
Other creditors |
38,753 |
|
92,546 |
|
|
|
|
|
|
434,781 |
|
407,309 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
1,763 |
|
12,186 |
|
Obligations under finance lease and hire purchase contracts |
166,080 |
|
20,370 |
|
|
|
|
|
|
167,843 |
|
32,556 |
|
|
|
|
|
|
|
|
|
|
| 9 |
Controlling party |
|
|
The controlling party of the company is E Harradine and Mrs C Harradine jointly. |
|
|
| 10 |
Other information |
|
|
EMH Electrical & Building Services Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
7c Shawlands Court |
|
Newchapel Road |
|
Lingfield |
|
Surrey |
|
RH7 6BL |