EMC INSTALLATIONS LTD


Directors	CRANN, Matthew
	DAVISON, Angela


Registered Address	99 Ealand Road
	Batley
	WF17 8HT


Registered Number	14518643 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,068		17,282
			13,068		17,282
Current assets
Debtors	4	3,143		19,660
Cash at bank and on hand		46,763		81,867
		49,906		101,527
Creditors amounts falling due within one year	5	(53,484)		(27,209)
Net current assets (liabilities)			(3,578)		74,318
Total assets less current liabilities			9,490		91,600
Creditors amounts falling due after one year	6		-		(3,639)
Provisions for liabilities	7		(2,483)		(3,284)
Net assets			7,007		84,677
Capital and reserves
Called up share capital			100		100
Profit and loss account			6,907		84,577
Shareholders' funds			7,007		84,677

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2026, and are signed on its behalf by:

CRANN, Matthew
Director
Registered Company No. 14518643

EMC INSTALLATIONS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current 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.

Current 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	3,784	23,250	750	1,336	29,120
At 31 December 25	3,784	23,250	750	1,336	29,120
Depreciation and impairment
At 01 January 25	964	10,172	208	494	11,838
Charge for year	423	3,270	81	440	4,214
At 31 December 25	1,387	13,442	289	934	16,052
Net book value
At 31 December 25	2,397	9,808	461	402	13,068
At 31 December 24	2,820	13,078	542	842	17,282

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	2,400	-
Other debtors	600	19,660
Prepayments and accrued income	143	-
Total	3,143	19,660

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	243	-
Bank borrowings and overdrafts	3,509	4,000
Taxation and social security	4,521	21,600
Other creditors	43,536	-
Accrued liabilities and deferred income	1,675	1,609
Total	53,484	27,209

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	3,639
Total	-	3,639

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,483	3,284
Total	2,483	3,284

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans to the directors of £43,536 (2024: £-19,660). The loans were interest free, with no fixed date for repayment.