REGISTERED NUMBER: 03565458 (England and Wales)

Emerson's Commercial Services Limited

Unaudited Financial Statements for the Year Ended 30th September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Emerson

Mrs A M Emerson

SECRETARY:

Mrs A M Emerson

REGISTERED OFFICE:

Meadow Bank

Ormside

Appleby-In-Westmorland

Cumbria

CA16 6EJ

REGISTERED NUMBER:

03565458 (England and Wales)

ACCOUNTANTS:

Draycott & Kirk LLP

Chartered Accountants

Cleveland House

92 Westgate

Guisborough

Cleveland

TS14 6AP

FIXED ASSETS

Tangible assets

4

68,566

77,513

CURRENT ASSETS

Stocks

5,000

700

Debtors

5

105,739

122,688

Cash at bank and in hand

157,279

219,327

268,018

342,715

CREDITORS

Amounts falling due within one year

6

21,621

24,825

NET CURRENT ASSETS

246,397

317,890

TOTAL ASSETS LESS CURRENT LIABILITIES

314,963

395,403

PROVISIONS FOR LIABILITIES

13,028

14,859

NET ASSETS

301,935

380,544

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

301,933

380,542

SHAREHOLDERS' FUNDS

301,935

380,544

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 directors acknowledge their 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 Board of Directors and authorised for issue on 24th June 2026 and were signed on its behalf by:

Mrs A M Emerson - Director

1.	STATUTORY INFORMATION

Emerson's Commercial Services 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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance and 2% 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

444,576

Additions

9,878

At 30th September 2025

454,454

DEPRECIATION

At 1st October 2024

367,063

Charge for year

18,825

At 30th September 2025

385,888

NET BOOK VALUE

At 30th September 2025

68,566

At 30th September 2024

77,513

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,355

22,688

Other debtors

100,384

100,000

105,739

122,688

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,889

6,899

Taxation and social security

694

1,407

Other creditors

17,038

16,519

21,621

24,825

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A Emerson and A M Emerson.