REGISTERED NUMBER: 04788997 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

E-MOTION SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M S Evans

SECRETARY:

Mrs T A Evans

REGISTERED OFFICE:

70 Eastleigh Road

Devizes

Wiltshire

SN10 3EH

REGISTERED NUMBER:

04788997 (England and Wales)

ACCOUNTANT:

Richard Kyte Associates

Chartered Certified Accountant

126 Weyhill Road

Andover

Hampshire

SP10 3BE

BANKERS:

National Westminster Bank

22 Chantry Way

Andover

Hampshire

SP10 1LL

FIXED ASSETS

Tangible assets

4

424

339

CURRENT ASSETS

Stocks

-

738

Debtors

5

23,190

20,172

Cash at bank

35,549

64,484

58,739

85,394

CREDITORS

Amounts falling due within one year

6

8,087

16,507

NET CURRENT ASSETS

50,652

68,887

TOTAL ASSETS LESS CURRENT LIABILITIES

51,076

69,226

PROVISIONS FOR LIABILITIES

7

75

57

NET ASSETS

51,001

69,169

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

50,999

69,167

SHAREHOLDERS' FUNDS

51,001

69,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

M S Evans - Director

1.	STATUTORY INFORMATION

E-Motion Systems Limited is a private company, limited by shares , 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixture and Fittings

-

15% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixture

and

Computer

Fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

4,054

1,632

5,686

Additions

-

278

278

At 30 September 2025

4,054

1,910

5,964

DEPRECIATION

At 1 October 2024

3,737

1,610

5,347

Charge for year

154

39

193

At 30 September 2025

3,891

1,649

5,540

NET BOOK VALUE

At 30 September 2025

163

261

424

At 30 September 2024

317

22

339

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

23,190

19,885

VAT

-

287

23,190

20,172

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

1,057

1,273

Tax

1,820

5,935

VAT

810

-

Directors' current accounts

2,910

7,678

Other creditors & accruals

1,490

1,621

8,087

16,507

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

75

57

Deferred

tax

£

Balance at 1 October 2024

57

Charge to Income Statement during year

18

Balance at 30 September 2025

75

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 October 2024

69,167

Profit for the year

7,832

Dividends

(26,000

)

At 30 September 2025

50,999

10.	RELATED PARTY DISCLOSURES

The controlling party is M S Evans.

Amount due to related party at the balance sheet date was £2,910 (2024 - £7,678).