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Company Registration No. 09448962 (England and Wales)
Emerson Survey And Valuation Ltd Unaudited accounts for the year ended 28 February 2026
Emerson Survey And Valuation Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Emerson Survey And Valuation Ltd Company Information for the year ended 28 February 2026
Directors
Stuart James Emerson Christopher James Emerson Alison Margaret Emerson
Company Number
09448962 (England and Wales)
Registered Office
Europa House 20 Esplanade Scarborough YO11 2AQ England
Accountants
Wright Pottage Limited Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ
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Emerson Survey And Valuation Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
33,931
41,124
Current assets
Debtors
5
46
58
Cash at bank and in hand
24,306
24,395
24,352
24,453
Creditors: amounts falling due within one year
6
(17,932)
(16,219)
Net current assets
6,420
8,234
Total assets less current liabilities
40,351
49,358
Creditors: amounts falling due after more than one year
7
(34,825)
(41,244)
Provisions for liabilities
Deferred tax
(687)
(789)
Net assets
4,839
7,325
Capital and reserves
Called up share capital
200
200
Profit and loss account
4,639
7,125
Shareholders' funds
4,839
7,325
For the year ending 28 February 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
Christopher James Emerson Director Company Registration No. 09448962
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Emerson Survey And Valuation Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Emerson Survey And Valuation Ltd is a private company, limited by shares, registered in England and Wales, registration number 09448962. The registered office is Europa House, 20 Esplanade, Scarborough, YO11 2AQ, England.
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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
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 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.
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2025
50,796
5,162
55,958
At 28 February 2026
50,796
5,162
55,958
Depreciation
At 1 March 2025
11,520
3,314
14,834
Charge for the year
6,916
277
7,193
At 28 February 2026
18,436
3,591
22,027
Net book value
At 28 February 2026
32,360
1,571
33,931
At 28 February 2025
39,276
1,848
41,124
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Emerson Survey And Valuation Ltd Notes to the Accounts for the year ended 28 February 2026
2026
2025
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
32,360
39,276
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
46
58
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
1,750
3,000
Obligations under finance leases and hire purchase contracts
4,668
2,849
Taxes and social security
9,547
9,984
Loans from directors
932
352
Accruals
1,035
34
17,932
16,219
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
1,750
Obligations under finance leases and hire purchase contracts
34,825
39,494
34,825
41,244
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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