REGISTERED NUMBER: 04679613 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

E M L INSTALLATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Bamford

L Bamford

SECRETARY:

L Bamford

REGISTERED OFFICE:

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

REGISTERED NUMBER:

04679613 (England and Wales)

ACCOUNTANTS:

RJP LLP

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

FIXED ASSETS

Tangible assets

4

71,769

80,629

CURRENT ASSETS

Stocks

10,325

14,750

Debtors

5

566,441

378,861

Cash at bank

209,255

404

786,021

394,015

CREDITORS

Amounts falling due within one year

6

682,812

306,870

NET CURRENT ASSETS

103,209

87,145

TOTAL ASSETS LESS CURRENT LIABILITIES

174,978

167,774

CREDITORS

Amounts falling due after more than one year

7

-

(47,167

)

PROVISIONS FOR LIABILITIES

9

(17,331

)

(14,838

)

NET ASSETS

157,647

105,769

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

157,645

105,767

SHAREHOLDERS' FUNDS

157,647

105,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

L Bamford - Director

1.	STATUTORY INFORMATION

E M L Installations Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net sales of goods and services, excluding value added tax. Goods are recognised as turnover on the date of sale, services are recognised as turnover after performance.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is defined as the actual cost price of goods, net realisable value is defined as the estimated selling price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

212,831

Additions

16,160

Disposals

(8,197

)

At 31 March 2025

220,794

DEPRECIATION

At 1 April 2024

132,202

Charge for year

25,020

Eliminated on disposal

(8,197

)

At 31 March 2025

149,025

NET BOOK VALUE

At 31 March 2025

71,769

At 31 March 2024

80,629

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

154,485

79,908

Other debtors

411,956

298,953

566,441

378,861

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

47,167

80,781

Trade creditors

290,894

133,232

Taxation and social security

95,593

58,888

Other creditors

249,158

33,969

682,812

306,870

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

47,167

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank overdraft

-

25,314

Bank loans

47,167

102,634

47,167

127,948

National Westminster Bank PLC hold a fixed and floating charge over the assets of the company.

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

17,331

14,838

Deferred

tax

£

Balance at 1 April 2024

14,838

Provided during year

2,493

Balance at 31 March 2025

17,331

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1.00

2

2

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

Director

Balance outstanding at start of year

50,297

(1,537

)

Amounts advanced

94,860

147,209

Amounts repaid

(98,096

)

(95,375

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,061

50,297

Director

Balance outstanding at start of year

55,379

(12,847

)

Amounts advanced

78,127

163,601

Amounts repaid

(98,089

)

(95,375

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,417

55,379

Interest has been charged at a rate of 2.25% per annum.