Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 0 false Trade 0 false true 05974924 2025-01-01 2025-12-31 05974924 2024-01-01 2024-12-31 05974924 2025-12-31 05974924 2024-12-31 05974924 c:Director1 2025-01-01 2025-12-31 05974924 c:Director2 2025-01-01 2025-12-31 05974924 d:CurrentFinancialInstruments 2025-12-31 05974924 d:CurrentFinancialInstruments 2024-12-31 05974924 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 05974924 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05974924 d:RetainedEarningsAccumulatedLosses 2025-12-31 05974924 d:RetainedEarningsAccumulatedLosses 2024-12-31 05974924 c:FRS102 2025-01-01 2025-12-31 05974924 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05974924 c:FullAccounts 2025-01-01 2025-12-31 05974924 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 05974924 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 05974924 ENGINEERING AND MACHINERY ALLIANCE LIMITED (A company limited by guarantee) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ENGINEERING AND MACHINERY ALLIANCE LIMITED (A company limited by guarantee) CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ENGINEERING AND MACHINERY ALLIANCE LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Engineering and Machinery Alliance Limited for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Engineering and Machinery Alliance Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Engineering and Machinery Alliance Limited and state those matters that we have agreed to state to the Board of directors of Engineering and Machinery Alliance Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Engineering and Machinery Alliance Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Engineering and Machinery Alliance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Engineering and Machinery Alliance Limited. You consider that Engineering and Machinery Alliance Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Engineering and Machinery Alliance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Barnes Roffe Advisory Limited Chartered Accountants Leytonstone House 3 Hanbury Drive London E11 1GA 3 April 2026 Page 1
ENGINEERING AND MACHINERY ALLIANCE LIMITED (A company limited by guarantee) REGISTERED NUMBER: 05974924 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | `
Current assets |  |  |  |  |
Debtors | 4 | 4,966 |  | 2,304 |
Cash at bank | 5 | 93,972 |  | 67,225 |
|  | 98,938 |  | 69,529 |
Amounts falling due within one year | 6 | (7,393) |  | (5,894) |
Net current assets |  |  | 91,545 |  | 63,635
Total assets less current liabilities |  |  | 91,545 |  | 63,635
Capital and reserves |  |  |  |  |
Income and expenditure account |  |  | 91,545 |  | 63,635
|  |  | 91,545 |  | 63,635
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 3 April 2026.
C M Ridgway OBE, DL | M J Walder
Director | Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
ENGINEERING AND MACHINERY ALLIANCE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Engineering And Machinery Alliance Limited is a private company, limited by guarantee, 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
| 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | 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.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
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ENGINEERING AND MACHINERY ALLIANCE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,376 | -
| Other debtors | 546 | 338
| Prepayments and accrued income | 2,044 | 1,966
|  | 4,966 | 2,304
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 93,972 | 67,225
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 893 | 194
| Other creditors | 6,500 | 5,700
|  | 7,393 | 5,894
7. | Company limited by guarantee
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
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