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Registration number: 08366039

Emerson & Watson Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 September 2025

Emerson & Watson Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Emerson & Watson Limited

(Registration number: 08366039)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 370,412 | 353,551
Other financial assets | 6 | 9,700 | 11,702
|  | 380,112 | 365,253
Current assets |  |  |
Stocks | 7 | 42,983 | 43,490
Debtors |  | 579,445 | 631,579
Cash at bank and in hand |  | 418,448 | 180,910
|  | 1,040,876 | 855,979
Creditors: Amounts falling due within one year |  | (408,952) | (363,999)
Net current assets |  | 631,924 | 491,980
Total assets less current liabilities |  | 1,012,036 | 857,233
Creditors: Amounts falling due after more than one year |  | (52,793) | (54,033)
Provisions for liabilities |  | (81,587) | (84,972)
Net assets |  | 877,656 | 718,228
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 877,654 | 718,226
Total equity |  | 877,656 | 718,228

For the financial year ending 30 September 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 of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Emerson & Watson Limited

(Registration number: 08366039)
Abridged Balance Sheet as at 30 September 2025

Approved and authorised by the Board on 27 February 2026 and signed on its behalf by:

Mr R L Watson

Director

Mr G M Emerson

Director

Mrs S G Emerson

Director

Mrs K Watson

Director

Emerson & Watson Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Popes Farm
Howe Lane
Binfield
Berkshire
RG42 5QR

These financial statements were authorised for issue by the Board on 27 February 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance
Fixtures and fittings | 10% reducing balance
Computer equipment | 33% straight line
Motor vehicles | 25% reducing balance
Leasehold Improvements | Over the term of the lease

Emerson & Watson Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 13).

4 | Intangible assets

| Total £
Cost or valuation
At 1 October 2024 | 125,000
At 30 September 2025 | 125,000
Amortisation
At 1 October 2024 | 125,000
At 30 September 2025 | 125,000
Carrying amount
At 30 September 2025 | -

5 | Tangible assets

| Total £
Cost or valuation
At 1 October 2024 | 799,820
Additions | 107,807
At 30 September 2025 | 907,627
Depreciation
At 1 October 2024 | 446,270
Charge for the year | 90,945
At 30 September 2025 | 537,215
Carrying amount
At 30 September 2025 | 370,412
At 30 September 2024 | 353,551

Emerson & Watson Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

6 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
At 1 October 2024 | 11,702
Disposals | (2,002)
At 30 September 2025 | 9,700
Carrying amount
At 30 September 2025 | 9,700

7 | Stocks

| 2025 £ | 2024 £
Stock | 42,983 | 43,490

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £464,223 (2024 - £49,420).

9 | Related party transactions

Advances to directors

Mr G M Emerson During the period Mr G M Emerson went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £164,461. At the year end the amount outstanding from Mr G M Emerson was £89,019 (2024 - £72,496). Interest has been charged at the commercial rate.
Mr R L Watson During the period Mr R L Watson went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £186,191. At the year end the amount outstanding from Mr R L Watson was £79,620 (2024 - £68,851). Interest has been charged at the commercial rate.