REGISTERED NUMBER: 09021559 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

EMT Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N E Kane

REGISTERED OFFICE:

Unit 7

Marston Business Park

Lower Hazeldines

Marston Moretaine

Bedfordshire

MK43 0XT

REGISTERED NUMBER:

09021559 (England and Wales)

ACCOUNTANTS:

Farrell & Co

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,479

-

3,479

-

CURRENT ASSETS

Stocks

6

30,795

40,158

Debtors

7

311,113

344,152

Cash at bank

92

1,889

342,000

386,199

CREDITORS

Amounts falling due within one year

8

(108,714

)

(75,927

)

NET CURRENT ASSETS

233,286

310,272

TOTAL ASSETS LESS CURRENT LIABILITIES

236,765

310,272

CREDITORS

Amounts falling due after more than one year

9

(131,756

)

(188,897

)

NET ASSETS

105,009

121,375

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

11

105,005

121,371

SHAREHOLDERS' FUNDS

105,009

121,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 29 May 2026 and were signed by:

Mr N E Kane - Director

1.	STATUTORY INFORMATION

EMT Engineering 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Amortisation of patents and licences

The company is amortising a licence purchased in 2015 over it's useful life of 5 years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 June 2024

and 31 May 2025

17,940

AMORTISATION

At 1 June 2024

and 31 May 2025

17,940

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

4,639

At 31 May 2025

4,639

DEPRECIATION

Charge for year

1,160

At 31 May 2025

1,160

NET BOOK VALUE

At 31 May 2025

3,479

6.

STOCKS

31.5.25

31.5.24

£

£

Stocks

30,795

40,158

7.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Other debtors

293,089

326,128

Amounts falling due after more than one year:

Amounts owed by associates

18,024

18,024

Aggregate amounts

311,113

344,152

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

13,090

1,457

Other creditors

95,624

74,470

108,714

75,927

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Amounts owed to group undertakings

131,756

188,897

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

4

Ordinary

£1

4

4

11.

RESERVES

Retained

earnings

£

At 1 June 2024

121,371

Deficit for the year

(16,366

)

At 31 May 2025

105,005