Electrical Motor Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10964258 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Electrical Motor Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Connally

Mrs M H Connally

SECRETARY:

Mrs J Bentley

REGISTERED OFFICE:

Permanent House

1 Dundas Street

Huddersfield

West Yorkshire

HD1 2EX

REGISTERED NUMBER:

10964258 (England and Wales)

FIXED ASSETS

Tangible assets

4

11,715

14,645

CURRENT ASSETS

Debtors

5

25,800

32,034

Cash at bank

8,326

17,350

34,126

49,384

CREDITORS

Amounts falling due within one year

6

11,246

11,227

NET CURRENT ASSETS

22,880

38,157

TOTAL ASSETS LESS CURRENT
LIABILITIES

34,595

52,802

CREDITORS

Amounts falling due after more than one
year

7

(28,483

)

(37,334

)

PROVISIONS FOR LIABILITIES

-

(3,661

)

NET ASSETS

6,112

11,807

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

6,012

11,707

SHAREHOLDERS' FUNDS

6,112

11,807

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st March 2026 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 27th July 2026 and were signed on its behalf by:

C J Connally - Director

1.	STATUTORY INFORMATION

Electrical Motor 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

20% on Reducing Balance

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.

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 or the lease term, whichever is the shorter.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

18,615

DEPRECIATION

At 1st April 2025

3,970

Charge for year

2,930

At 31st March 2026

6,900

NET BOOK VALUE

At 31st March 2026

11,715

At 31st March 2025

14,645

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

18,615

DEPRECIATION

At 1st April 2025

3,971

Charge for year

2,930

At 31st March 2026

6,901

NET BOOK VALUE

At 31st March 2026

11,714

At 31st March 2025

14,644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

780

Other debtors

25,020

31,254

25,800

32,034

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

5,882

Hire purchase contracts (see note 8)

2,968

Trade creditors

-

27

Taxation and social security

46

-

Other creditors

2,350

11,246

11,227

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

22,548

28,431

Hire purchase contracts (see note 8)

5,935

8,903

28,483

37,334

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years by instalments

-

4,902

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.26

31.3.25

£

Net obligations repayable:

Within one year

2,968

Between one and five years

5,935

8,903

11,871

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Hire purchase contracts

8,903

11,871

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

40

Ordinary A

£1

40

Ordinary B

£1

40

80

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

20

Ordinary C

£1

20

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C J and Mrs M H Connally.