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Registered number: 00477838 THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) REGISTERED NUMBER: 00477838 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 5 | 5,980 |  | 4,140 |
Debtors: amounts falling due within one year | 6 | 84,433 |  | 83,072 |
Cash at bank and in hand |  | 1,941,975 |  | 1,796,213 |
|  | 2,032,388 |  | 1,883,425 |
Creditors: amounts falling due within one year | 7 | (531,780) |  | (516,993) |
Net current assets |  |  | 1,500,608 |  | 1,366,432
Net assets |  |  | 1,500,608 |  | 1,366,432
Capital and reserves |  |  |  |  |
Income and expenditure acount |  |  | 1,500,608 |  | 1,366,432
|  |  | 1,500,608 |  | 1,366,432
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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 November 2025.
J Whitfield
Director
The notes on pages 2 to 7 form part of these financial statements. Page 1
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The Engineering Equipment and Materials Users Association ("the Company") is a private company, limited by guarantee, incorporated in England and Wales on 1 February 1950. Its registered office is Leytonstone House, 3 Hanbury Drive, London, England, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have considered the ability of the Company to continue as a Going Concern. In making their assessment, the Board have prepared and critically reviewed the Company's cash flow forecast for the next 12 months and beyond and ensured that this forecast is modelled on a suitably cautious basis. Taking those forecasts into account and given the relative strength of the Company’s Balance Sheet and the level of its liquid and other reserves, the Board have concluded that the Company remains a Going Concern and have accordingly prepared the accounts on that basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents income from subscriptions, publications, training provided and events held by the company. Page 2
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following annual basis. Depreciation is provided on the following annual basis:
|  |  |  | Office equipment | - | 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | Creditors
Short term creditors are measured at the transaction price. Page 4
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
| 2.15 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 15).
Page 5
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 July 2024 | 108,793
| At 30 June 2025 | 108,793
| Depreciation |
| At 1 July 2024 | 108,793
| At 30 June 2025 | 108,793
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 5,980 | 4,140
|  | 5,980 | 4,140
Page 6
THE ENGINEERING EQUIPMENT AND MATERIALS USERS ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 39,993 | 45,238
| Other debtors | 5,526 | 1,676
| Prepayments and accrued income | 38,914 | 36,158
|  | 84,433 | 83,072
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 147,515 | 70,913
| Other taxation and social security | 24,745 | 18,274
| Other creditors | 1,169 | -
| Accruals and deferred income | 358,351 | 427,806
|  | 531,780 | 516,993
8. | Company status
The Engineering Equipment and Materials Users Association (EEMUA) is structured as a non-profit company limited by guarantee and registered in England as company number 00477838.
9. | Controlling party
The directors of the company are the ultimate controlling party.
10. | Auditor's information
The auditor's report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 20 January 2026 by Simon Liggins (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
Page 7