REGISTERED NUMBER: 03282993 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

The Emsworth Computer Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Stevens

Mrs C Stevens

REGISTERED OFFICE:

Unit 12D

The Wren Centre

Westbourne Road

Emsworth

Hampshire

PO10 7SU

REGISTERED NUMBER:

03282993 (England and Wales)

ACCOUNTANTS:

Direct Accounting

7 Cooks Lane

Southbourne

Emsworth

Hampshire

PO10 8LG

FIXED ASSETS

Tangible assets

4

1,907

1,810

CURRENT ASSETS

Stocks

5

10,242

10,606

Debtors

6

5,973

2,929

Cash at bank and in hand

18,367

21,240

34,582

34,775

CREDITORS

Amounts falling due within one year

7

17,470

27,225

NET CURRENT ASSETS

17,112

7,550

TOTAL ASSETS LESS CURRENT LIABILITIES

19,019

9,360

PROVISIONS FOR LIABILITIES

584

584

NET ASSETS

18,435

8,776

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

18,315

8,656

18,435

8,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 29 July 2026 and were signed on its behalf by:

Mrs C Stevens - Director

1.	STATUTORY INFORMATION

The Emsworth Computer Company 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

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% 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.

Hire purchase and leasing commitments

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

3,003

2,286

11,129

16,418

Additions

266

-

936

1,202

At 30 November 2025

3,269

2,286

12,065

17,620

DEPRECIATION

At 1 December 2024

2,290

2,147

10,171

14,608

Charge for year

406

75

624

1,105

At 30 November 2025

2,696

2,222

10,795

15,713

NET BOOK VALUE

At 30 November 2025

573

64

1,270

1,907

At 30 November 2024

713

139

958

1,810

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks

10,242

10,606

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

5,333

2,209

Other debtors

640

720

5,973

2,929

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

1,547

3,082

Taxation and social security

8,073

5,258

Other creditors

7,850

18,885

17,470

27,225

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £1,000 were voted to the directors during the year.

At the year end date the directors were owed £2,734.

9.	ULTIMATE CONTROLLING PARTY

Ultimate control of the company is held by M Stevens by virtue of his shareholding.