Energy Maintenance Technologies Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06870975 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Energy Maintenance Technologies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N E Kane

REGISTERED OFFICE:

Unit 7, Marston Business Park

Lower Hazeldines

Marston Moretaine

Bedfordshire

MK43 0XT

REGISTERED NUMBER:

06870975 (England and Wales)

ACCOUNTANTS:

Farrell & Co

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

FIXED ASSETS

Tangible assets

4

118,270

29,311

Investments

5

3

118,273

29,314

CURRENT ASSETS

Debtors

6

543,452

268,027

Cash at bank

1,309,532

1,102,511

1,852,984

1,370,538

CREDITORS

Amounts falling due within one year

7

1,494,371

1,165,340

NET CURRENT ASSETS

358,613

205,198

TOTAL ASSETS LESS CURRENT
LIABILITIES

476,886

234,512

CREDITORS

Amounts falling due after more than one year

8

(18,626

)

-

PROVISIONS FOR LIABILITIES

-

(7,328

)

NET ASSETS

458,260

227,184

CAPITAL AND RESERVES

Called up share capital

9

1,103

Retained earnings

10

457,157

226,081

SHAREHOLDERS' FUNDS

458,260

227,184

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 director acknowledges his 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 director and authorised for issue on 28 December 2025 and were signed by:

N E Kane - Director

1.	STATUTORY INFORMATION

Energy Maintenance Technologies Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or 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 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

23,557

9,052

29,600

21,752

83,961

Additions

-

128,382

-

128,382

At 31 March 2025

23,557

9,052

157,982

21,752

212,343

DEPRECIATION

At 1 April 2024

13,909

5,599

20,234

14,908

54,650

Charge for year

2,412

863

34,437

1,711

39,423

At 31 March 2025

16,321

6,462

54,671

16,619

94,073

NET BOOK VALUE

At 31 March 2025

7,236

2,590

103,311

5,133

118,270

At 31 March 2024

9,648

3,453

9,366

6,844

29,311

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

3

NET BOOK VALUE

At 31 March 2025

3

At 31 March 2024

3

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

444,470

155,020

Other debtors

98,982

113,007

543,452

268,027

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Hire purchase contracts

4,211

-

Payments on account

71,617

453,415

Trade creditors

436,686

430,899

Taxation and social security

145,454

49,161

Other creditors

836,403

231,865

1,494,371

1,165,340

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Hire purchase contracts

18,626

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

1,000

ordinary

£1

1,000

100

Ordinary B

£1

100

1

Ordinary C

£1

1

Ordinary D

£1

1

Ordinary E

£1

1

1,103

10.

RESERVES

Retained

earnings

£

At 1 April 2024

226,081

Profit for the year

393,059

Dividends

(161,983

)

At 31 March 2025

457,157

11.	RELATED PARTY DISCLOSURES

The director and shareholder Mr N Kane is also a director of EMT Engineering Ltd.

Energy Maintenance Technologies Ltd owns 75% of the share capital of EMT Engineering Ltd. During the year EMT Engineering Ltd provided stock to Energy Maintenance Technologies Ltd to the amount of £61,300 (2022: £73,000). As at the balance sheet date the amount owed from EMT Engineering Ltd to Energy Maintenance Technologies Ltd was £34,965. All transactions were at arms length.