EMV (YORKSHIRE) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 6466624

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		13,328		15,100

			13,328		15,100
CURRENT ASSETS
Debtors	6	1,713		18,327
Cash at bank and in hand		336,648		292,288

		338,361		310,615
Creditors: Amounts Falling Due Within One Year	7	(106,981 )		(109,457 )

NET CURRENT ASSETS (LIABILITIES)			231,380		201,158

TOTAL ASSETS LESS CURRENT LIABILITIES			244,708		216,258

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,677 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,532 )		(2,869 )

NET ASSETS			242,176		206,712

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			242,076		206,612

SHAREHOLDERS' FUNDS			242,176		206,712

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EMV (YORKSHIRE) LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 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 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 COLIN HAMBLETON Director	Mr ENZO PISCICELLI Director	Mr MAX CRANE Director
12 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

EMV (Yorkshire) Ltd, Registered number 6466624 is a limited by shares company incorporated in England & Wales. The Registered Office is La Stazione, 3 Station Road, Ilkley, West Yorkshire, LS29 8HF.

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.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are a lease premium. It is amortised to profit and loss account over its estimated economic life of 15 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

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EMV (YORKSHIRE) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Sales, marketing and distribution	16	14

	16	14

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	21,685

As at 31 January 2026	21,685

Amortisation
As at 1 February 2025	21,685

As at 31 January 2026	21,685

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	118,749	-	118,749
Additions	1,671	998	2,669

As at 31 January 2026	120,420	998	121,418

...CONTINUED

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EMV (YORKSHIRE) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	103,649	-	103,649
Provided during the period	4,192	249	4,441

As at 31 January 2026	107,841	249	108,090

Net Book Value
As at 31 January 2026	12,579	749	13,328

As at 1 February 2025	15,100	-	15,100

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,713	2,767
Directors' loan accounts	-	15,560

	1,713	18,327

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	10,000
Corporation tax	62,283	75,637
Other taxes and social security	21,280	18,744
Creditors and accruals	23,417	5,076
Directors' loan accounts	1	-

	106,981	109,457

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

	2026	2025
	£	£
Bank loans	-	6,677

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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EMV (YORKSHIRE) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	150,000	220,000

11. Ultimate Controlling Party

The company's ultimate controlling party are the Directors by virtue of their ownership of 65% of the issued share capital in the company.

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