REGISTERED NUMBER: 04466107 (England and Wales)

E.J. METCALFE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E J Metcalfe

SECRETARY:

T A Metcalfe

REGISTERED OFFICE:

3 Meyricks

Coed Eva

Cwmbran

NP44 6TU

REGISTERED NUMBER:

04466107 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

18,749

20,839

CURRENT ASSETS

Stocks

1,120

1,115

Debtors

5

1,675

2,604

Cash at bank

2,952

1,646

5,747

5,365

CREDITORS

Amounts falling due within one year

6

7,669

5,964

NET CURRENT LIABILITIES

(1,922

)

(599

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,827

20,240

CREDITORS

Amounts falling due after more than one year

7

(12,954

)

(16,173

)

PROVISIONS FOR LIABILITIES

(3,563

)

(3,960

)

NET ASSETS

310

107

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

308

105

SHAREHOLDERS' FUNDS

310

107

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st June 2026 and were signed by:

E J Metcalfe - Director

1.	STATUTORY INFORMATION

E.J. Metcalfe 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Plant and

machinery

£

COST

At 1st October 2024

26,907

Additions

3,102

Disposals

(14,525

)

At 30th September 2025

15,484

DEPRECIATION

At 1st October 2024

6,068

Charge for year

4,817

Eliminated on disposal

(14,150

)

At 30th September 2025

(3,265

)

NET BOOK VALUE

At 30th September 2025

18,749

At 30th September 2024

20,839

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st October 2024

and 30th September 2025

14,394

DEPRECIATION

At 1st October 2024

1,259

Charge for year

2,159

At 30th September 2025

3,418

NET BOOK VALUE

At 30th September 2025

10,976

At 30th September 2024

13,135

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,675

2,225

Directors' current accounts

-

277

Tax

-

102

1,675

2,604

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,667

1,667

Hire purchase contracts

2,264

2,399

Trade creditors

-

191

Corporation Tax

2,644

859

Social security and other taxes

947

747

Other creditors

112

101

Directors' current accounts

35

-

7,669

5,964

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

1,667

1,667

Bank loans - 2-5 years

4,444

5,000

Bank loans more 5 yr by instal

-

1,110

Hire purchase contracts

6,843

8,396

12,954

16,173

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,110

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

1

1

1

1

Ordinary B

1

1

1

2

2