Electromechanical Engineering Ltd

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

Registered number: 15131558

		30 September 2025		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,943		11,058

			10,943		11,058
CURRENT ASSETS
Debtors	5	9,169		-
Cash at bank and in hand		13,571		6,890

		22,740		6,890
Creditors: Amounts Falling Due Within One Year	6	(22,074 )		(6,952 )

NET CURRENT ASSETS (LIABILITIES)			666		(62 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,609		10,996

Creditors: Amounts Falling Due After More Than One Year	7		(103 )		-

NET ASSETS			11,506		10,996

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			11,505		10,995

SHAREHOLDERS' FUNDS			11,506		10,996

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Electromechanical Engineering Ltd

Balance Sheet (continued)

As At 30 September 2025

For the 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 A Alcock

Director

11 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Electromechanical Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15131558 . The registered office and principal place of business is 72 Alamein Drive, Romiley, Stockport, SK6 4JN.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover represents the fair value of the consideration receivable for services provided in the normal course of business, net of value added tax and trade discounts.

Rendering of services

The company’s turnover principally arises from the provision of electrical engineering services, including installation, maintenance and project work. Turnover is recognised when the company satisfies its performance obligations by transferring the benefit of the services to the customer. For short-duration jobs, revenue is recognised when the work is completed.

2.3. 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:

Plant & Machinery	20% - Reducing balance
Motor Vehicles	20% - Reducing balance
Computer Equipment	20% - Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. 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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax is recognised in profit or loss for the year, except when it relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

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Electromechanical Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.7. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.8. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	1,684	15,920	-	17,604
Additions	-	1,705	845	2,550

As at 30 September 2025	1,684	17,625	845	20,154

Depreciation
As at 1 October 2024	393	6,153	-	6,546
Provided during the period	258	2,238	169	2,665

As at 30 September 2025	651	8,391	169	9,211

Net Book Value
As at 30 September 2025	1,033	9,234	676	10,943

As at 1 October 2024	1,291	9,767	-	11,058

5. Debtors

	30 September 2025	30 September 2024
	£	£
Due within one year
Trade debtors	8,802	-
Other debtors	367	-

	9,169	-

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Electromechanical Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Creditors: Amounts Falling Due Within One Year

	30 September 2025	30 September 2024
	£	£
Net obligations under finance lease and hire purchase contracts	320	-
Trade creditors	3,271	-
Other creditors	5,469	2,333
Taxation and social security	13,014	4,619

	22,074	6,952

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

	30 September 2025	30 September 2024
	£	£
Net obligations under finance lease and hire purchase contracts	103	-

8. Obligations Under Finance Leases and Hire Purchase

	30 September 2025	30 September 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	320	-
Later than one year and not later than five years	103	-

	423	-

	423	-

9. Share Capital

	30 September 2025	30 September 2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

10. Directors Advances, Credits and Guarantees

Included within other creditors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Adam Alcock	2,333	46,746	49,882	-	5,469

The above loan is unsecured, interest free and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr A Alcock by virtue of his ownership of 100% of the issued share capital in the company.

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