1 November 2024 false No description of principal activity Taxfiler 2024.6 NI702774 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI702774 2024-10-31 NI702774 2024-11-01 2025-10-31 NI702774 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 NI702774 business:FilletedAccounts 2024-11-01 2025-10-31 NI702774 2025-10-31 NI702774 business:Director1 2024-11-01 2025-10-31 NI702774 2024-10-31 NI702774 core:WithinOneYear 2025-10-31 NI702774 core:WithinOneYear 2024-10-31 NI702774 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 NI702774 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 NI702774 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 NI702774 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 NI702774 core:PreviouslyStatedAmount 2025-10-31 NI702774 core:PreviouslyStatedAmount 2024-10-31 NI702774 business:SmallEntities 2024-11-01 2025-10-31 NI702774 countries:NorthernIreland 2024-11-01 2025-10-31 NI702774 core:ComputerEquipment 2024-11-01 2025-10-31 NI702774 core:Goodwill 2024-10-31 NI702774 core:Goodwill 2025-10-31 NI702774 core:Goodwill 2024-11-01 2025-10-31 NI702774 core:ComputerEquipment 2024-10-31 NI702774 core:ComputerEquipment 2025-10-31 NI702774 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. NI702774 (Northern Ireland)
Emc Accountancy Ltd Unaudited accounts for the year ended 31 October 2025
Emc Accountancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Emc Accountancy Ltd Company Information for the year ended 31 October 2025
Director
Ethna Fitzpatrick
Company Number
NI702774 (Northern Ireland)
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Emc Accountancy Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
40,000
45,000
Tangible assets
5
1,018
1,273
41,018
46,273
Current assets
Debtors
6
28,503
26,003
Cash at bank and in hand
500
-
29,003
26,003
Creditors: amounts falling due within one year
7
(42,265)
(62,010)
Net current liabilities
(13,262)
(36,007)
Net assets
27,756
10,266
Capital and reserves
Called up share capital
100
100
Profit and loss account
27,656
10,166
Shareholders' funds
27,756
10,266
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2026 and were signed on its behalf by
Ethna Fitzpatrick Director Company Registration No. NI702774
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Emc Accountancy Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Emc Accountancy Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI702774.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
50,000
At 31 October 2025
50,000
Amortisation
At 1 November 2024
5,000
Charge for the year
5,000
At 31 October 2025
10,000
Net book value
At 31 October 2025
40,000
At 31 October 2024
45,000
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Emc Accountancy Ltd Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 November 2024
1,591
At 31 October 2025
1,591
Depreciation
At 1 November 2024
318
Charge for the year
255
At 31 October 2025
573
Net book value
At 31 October 2025
1,018
At 31 October 2024
1,273
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
28,503
26,003
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
26,847
45,591
VAT
6,439
9,378
Taxes and social security
8,786
6,942
Loans from directors
193
99
42,265
62,010
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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