Company registration number: 08004891
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Emea Semiconductor Limited
Pages for filing with the Registrar
Company registration number: 08004891
Emea Semiconductor Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 370 370
Tangible assets 5 8,970 10,122
9,340 10,492
Current assets
Stocks 20,048 22,229
Debtors 9,887 4,945
Cash at bank and in hand 28,382 16,919
58,317 44,093
Creditors: amounts falling due within one
year 		(23,892) (16,799)
Net current assets 34,425 27,294
Total assets less current liabilities 43,765 37,786
Creditors: Amounts falling due after more
than one year 		(8,036) (10,002)
Provisions for liabilities (1,704) (1,923)
NET ASSETS 34,025 25,861
Capital and reserves
Called up share capital 101 101
Profit and loss account 33,924 25,760
TOTAL EQUITY 34,025 25,861
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08004891
Emea Semiconductor Limited
Balance sheet - continued
as at 31 March 2026
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 account has not been delivered to the Registrar.
Signed by:
Mr S Gebbie, Director
9 June 2026
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Emea Semiconductor Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Emea Semiconductor Limited is a private company registered in England and Wales. Its registered number is 08004891. The company is limited by shares. Its registered office is 10 Falsgrave Road, Scarborough, North Yorkshire, YO12 5AT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Patents and Licence - 0% reducing balance
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 etc.:
Plant and Machinery - 15% reducing balance
Computer Equipment - 20% straight line
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Emea Semiconductor Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Intangible assets
Other
intangible
assets
£
Cost
At 1 April 2025 370
At 31 March 2026 370
Amortisation
At 31 March 2026 -
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Emea Semiconductor Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Intangible assets - continued
Net book value
At 31 March 2026 370
At 31 March 2025 370
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2025 15,637
Additions 785
At 31 March 2026 16,422
Depreciation
At 1 April 2025 5,515
Charge for year 1,937
At 31 March 2026 7,452
Net book value
At 31 March 2026 8,970
At 31 March 2025 10,122
6 Contingent liabilities
There are no contingent liabilities to report as of the balance sheet date.
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