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Registered number: 06315565
EMEX CONTROL SYSTEMS LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
TaxAssist Accountants
EMEX CONTROL SYSTEMS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
EMEX CONTROL SYSTEMS LIMITED
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 06315565

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 85,438 |  | 66,155
|  |  | 85,438 |  | 66,155
CURRENT ASSETS
Stocks | 5 | 10,848 |  | 17,674 |
Debtors | 6 | 703,749 |  | 412,668 |
Cash at bank and in hand |  | 282,207 |  | 666,940 |
|  | 996,804 |  | 1,097,282 |
Creditors: Amounts Falling Due Within One Year | 7 | (575,811 ) |  | (328,094 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 420,993 |  | 769,188
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 506,431 |  | 835,343
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (27,718 ) |  | -
NET ASSETS |  |  | 478,713 |  | 835,343
CAPITAL AND RESERVES
Called up share capital | 9 |  | 65 |  | 65
Capital redemption reserve |  |  | 35 |  | 35
Profit and Loss Account |  |  | 478,613 |  | 835,243
SHAREHOLDERS' FUNDS |  |  | 478,713 |  | 835,343

Page 1
Page 2
EMEX CONTROL SYSTEMS LIMITED
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Neil Ross Director | Mr Thomas Clarke Director
16/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
EMEX CONTROL SYSTEMS LIMITED
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
EMEX CONTROL SYSTEMS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06315565 . The registered office is 1 Hadrian Road, Thurmaston, Leicestershire, LE4 8DU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence. These demonstrate that the company has sufficient resources to meet its liabilities for at least twelve months from signing these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Revenue is recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 33.3% SLM
Plant & Machinery | 20% SLM
Motor Vehicles | 20% & 33.3% SLM
Fixtures, Fittings & Equipment | 15% SLM

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
EMEX CONTROL SYSTEMS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 17)
16 17
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures, Fittings & Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 30,682 | 30,229 | 193,330 | 38,047 | 292,288
Additions | - | - | 53,535 | 2,631 | 56,166
Disposals | - | - | (54,790 ) | - | (54,790 )
As at 31 August 2025 | 30,682 | 30,229 | 192,075 | 40,678 | 293,664
Depreciation
As at 1 September 2024 | 30,682 | 17,075 | 143,857 | 34,519 | 226,133
Provided during the period | - | 3,767 | 31,973 | 1,143 | 36,883
Disposals | - | - | (54,790 ) | - | (54,790 )
As at 31 August 2025 | 30,682 | 20,842 | 121,040 | 35,662 | 208,226
Net Book Value
As at 31 August 2025 | - | 9,387 | 71,035 | 5,016 | 85,438
As at 1 September 2024 | - | 13,154 | 49,473 | 3,528 | 66,155

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 10,848 |  | 17,674

Page 4
Page 5
EMEX CONTROL SYSTEMS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 620,232 |  | 329,307
Prepayments and accrued income | 42,434 |  | 42,083
Amount recoverable from Contracts | 10,848 |  | 41,278
Other debtors - CIS Suffered | 2,281 |  | -
Staff Loan | 9,600 |  | -
VAT | 18,354 |  | -
| 703,749 |  | 412,668

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,894 |  | -
Trade creditors | 384,297 |  | 151,324
Amounts owed to participating interests | 115,000 |  | -
Other creditors | 9,647 |  | 108,404
Taxation and social security | 57,973 |  | 68,366
| 575,811 |  | 328,094

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 27,718 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 65 |  | 65

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 28,000 |  | 28,000
Later than one year and not later than five years | 23,333 |  | 51,333
| 51,333 |  | 79,333

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