IRIS Accounts Production v26.1.10.61 11842832 director 6.4.25 5.4.26 5.4.26 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 Ordinary B 1.00000 389 85 1748 1485 492 1789 867 389 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11842832 2025-04-05 11842832 2026-04-05 11842832 2025-04-06 2026-04-05 11842832 2024-04-05 11842832 2024-04-06 2025-04-05 11842832 2025-04-05 11842832 ns15:EnglandWales 2025-04-06 2026-04-05 11842832 ns14:PoundSterling 2025-04-06 2026-04-05 11842832 ns10:Director1 2025-04-06 2026-04-05 11842832 ns10:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 11842832 ns10:SmallEntities 2025-04-06 2026-04-05 11842832 ns10:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 11842832 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-06 2026-04-05 11842832 ns10:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 11842832 ns10:FullAccounts 2025-04-06 2026-04-05 11842832 ns10:OrdinaryShareClass1 2025-04-06 2026-04-05 11842832 ns10:OrdinaryShareClass2 2025-04-06 2026-04-05 11842832 ns10:OrdinaryShareClass3 2025-04-06 2026-04-05 11842832 42 ns10:Director2 2025-04-05 11842832 42 ns10:Director2 2024-04-05 11842832 42 ns10:Director2 2025-04-06 2026-04-05 11842832 42 ns10:Director2 2024-04-06 2025-04-05 11842832 42 ns10:Director2 2026-04-05 11842832 42 ns10:Director2 2025-04-05 11842832 ns10:RegisteredOffice 2025-04-06 2026-04-05 11842832 ns5:CurrentFinancialInstruments 2026-04-05 11842832 ns5:CurrentFinancialInstruments 2025-04-05 11842832 ns5:ShareCapital 2026-04-05 11842832 ns5:ShareCapital 2025-04-05 11842832 ns5:RetainedEarningsAccumulatedLosses 2026-04-05 11842832 ns5:RetainedEarningsAccumulatedLosses 2025-04-05 11842832 ns5:FurnitureFittings 2025-04-06 2026-04-05 11842832 ns5:ComputerEquipment 2025-04-06 2026-04-05 11842832 ns5:PlantMachinery 2025-04-05 11842832 ns5:PlantMachinery 2025-04-06 2026-04-05 11842832 ns5:PlantMachinery 2026-04-05 11842832 ns5:PlantMachinery 2025-04-05 11842832 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-05 11842832 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-05 11842832 ns5:DeferredTaxation 2025-04-05 11842832 ns5:DeferredTaxation 2025-04-06 2026-04-05 11842832 ns5:DeferredTaxation 2026-04-05 11842832 ns10:OrdinaryShareClass1 2026-04-05 11842832 ns10:OrdinaryShareClass2 2026-04-05 11842832 ns10:OrdinaryShareClass3 2026-04-05 11842832 ns10:Director2 2025-04-06 2026-04-05 11842832 ns10:Director1 1 2025-04-05 11842832 ns10:Director1 1 2024-04-05 11842832 ns10:Director1 1 2025-04-06 2026-04-05 11842832 ns10:Director1 1 2024-04-06 2025-04-05 11842832 ns10:Director1 1 2026-04-05 11842832 ns10:Director1 1 2025-04-05

REGISTERED NUMBER: 11842832 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 5 April 2026 |

| for |

| Emerson Engineering Ltd |

| Emerson Engineering Ltd (Registered number: 11842832) |

Contents of the Financial Statements

for the Year Ended 5 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Emerson Engineering Ltd |

Company Information

for the Year Ended 5 April 2026

| DIRECTOR: | C Emerson

| REGISTERED OFFICE: | Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| REGISTERED NUMBER: | 11842832 (England and Wales)

| ACCOUNTANTS: | Knights Lowe Chartered Accountants

| Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| Emerson Engineering Ltd (Registered number: 11842832) |

Balance Sheet

5 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,967 |  |

CURRENT ASSETS

Debtors | 5 | 5,790 |  | 7,654 |  |

Cash at bank | 1,101 |  | 2,097 |  |

6,891 |  | 9,751 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,350 |  | 10,219 |  |

NET CURRENT ASSETS/(LIABILITIES) | 4,541 |  | (468 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,541 |  | 1,499 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | 374 |  |

NET ASSETS | 4,541 |  | 1,125 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 200 |  | 200 |  |

Retained earnings | 4,341 |  | 925 |  |

SHAREHOLDERS' FUNDS | 4,541 |  | 1,125 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| Emerson Engineering Ltd (Registered number: 11842832) |

Balance Sheet - continued

5 April 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 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:

C Emerson - Director

| Emerson Engineering Ltd (Registered number: 11842832) |

Notes to the Financial Statements

for the Year Ended 5 April 2026

1. | STATUTORY INFORMATION

| Emerson Engineering Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| For contracts for the supply of services, turnover is recorded by reference to the value of work carried out,

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Emerson Engineering Ltd (Registered number: 11842832) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

| Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| Emerson Engineering Ltd (Registered number: 11842832) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Impairment

| At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 6 April 2025 | 6,638 |  |

| Additions | 399 |  |

| Disposals | (7,037 | ) |

| At 5 April 2026 | - |  |

| DEPRECIATION

| At 6 April 2025 | 4,671 |  |

| Eliminated on disposal | (4,671 | ) |

| At 5 April 2026 | - |  |

| NET BOOK VALUE

| At 5 April 2026 | - |  |

| At 5 April 2025 | 1,967 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | - |  | 7,554 |  |

| Other debtors | 5,790 |  | 100 |  |

5,790 |  | 7,654 |  |

| Emerson Engineering Ltd (Registered number: 11842832) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | - |  | 6,668 |  |

| Other creditors | 2,350 |  | 3,551 |  |

2,350 |  | 10,219 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | - |  | 374 |  |

| Deferred |

| tax |

£ |

| Balance at 6 April 2025 | 374 |  |

| Provided during year | (374 | ) |

| Movement during the year |

| Balance at 5 April 2026 | - |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 51 | Ordinary A | £1 | 51 |  | 51 |  |

| 49 | Ordinary B | £1 | 49 |  | 49 |  |

200 |  | 200 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 5 April 2026 and 5 April 2025:

2026 | 2025 |

£ | £ |

| C Emerson and D Emerson

| Balance outstanding at start of year | (389 | ) | (85 | ) |

| Amounts advanced | 1,748 |  | 1,485 |  |

| Amounts repaid | (492 | ) | (1,789 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 867 |  | (389 | ) |