Registration number: 02302409

Emergent Crown Contract Office Furnishings Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Emergent Crown Contract Office Furnishings Limited

Balance Sheet

as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	4,994	26,170
Tangible assets	5	55,727	56,773
		60,721	82,943
Current assets
Stocks		568,162	516,519
Debtors	6	635,417	1,193,994
Cash at bank and in hand		905,002	591,198
		2,108,581	2,301,711
Creditors: Amounts falling due within one year	7	(495,590)	(697,117)
Net current assets		1,612,991	1,604,594
Total assets less current liabilities		1,673,712	1,687,537
Creditors: Amounts falling due after more than one year	7	-	(7,880)
Provisions for liabilities		(14,880)	(20,370)
Net assets		1,658,832	1,659,287
Capital and reserves
Allotted, called up and fully paid share capital		200,000	200,000
Profit and loss account		1,458,832	1,459,287
Shareholders' funds		1,658,832	1,659,287

Registration number: 02302409

Emergent Crown Contract Office Furnishings Limited

Balance Sheet

as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:
 

......................................... Mr M P J Gill Director

Emergent Crown Contract Office Furnishings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 02302409.

The address of its registered office is:
Unit 5 Brow Mills Industrial Estate
Brighouse Road
Hipperholme
Halifax
West Yorkshire
HX3 8EF

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises of the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

Emergent Crown Contract Office Furnishings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Government grants

Government grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Emergent Crown Contract Office Furnishings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Additions to leasehold property	on a straight line basis over the life of the lease
Fixtures, fittings and equipment	20% per annum on a reducing balance basis and 25% per annum on a reducing balance basis
Motor vehicles	25% per annum on a straight line basis
Website development costs	33.33% per annum on a straight line basis
Warehouse plant and machinery	10% per annum on a reducing balance basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Computer software	on a straight line basis over 4 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock.

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Defined contribution pension scheme

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 20 (2024 - 21).

Emergent Crown Contract Office Furnishings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

4	Intangible assets

	Computer software  £	Total £
Cost or valuation
At 1 January 2025	84,705	84,705
At 31 December 2025	84,705	84,705
Amortisation
At 1 January 2025	58,535	58,535
Amortisation charge	21,176	21,176
At 31 December 2025	79,711	79,711
Net book value:
At 31 December 2025	4,994	4,994
At 31 December 2024	26,170	26,170

Emergent Crown Contract Office Furnishings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

5	Tangible assets

	Additions to leasehold property £	Fixtures, fittings and equipment  £	Motor vehicles  £	Website develop- -ment costs £	Warehouse plant and machinery  £	Total £
Cost
At 1 January 2025	63,194	313,810	61,389	171,273	249,629	859,295
Additions	19,977	-	-	-	-	19,977
At 31 December 2025	83,171	313,810	61,389	171,273	249,629	879,272
Depreciation
At 1 January 2025	56,485	304,435	35,426	171,273	234,903	802,522
Charge for the year	8,775	4,285	6,491	-	1,472	21,023
At 31 December 2025	65,260	308,720	41,917	171,273	236,375	823,545
Net book value
At 31 December 2025	17,911	5,090	19,472	-	13,254	55,727
At 31 December 2024	6,709	9,375	25,963	-	14,726	56,773

6

Debtors

Current	2025 £	2024 £
Trade debtors	501,211	1,084,814
Prepayments	129,460	108,303
Other debtors	4,746	877
	635,417	1,193,994

Emergent Crown Contract Office Furnishings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

7

Creditors

	2025 £	2024 £
Due within one year
Bank borrowings	7,881	10,301
Trade creditors	376,860	480,144
Directors loan accounts	-	50,292
Taxation and social security	46,458	84,366
Pension contributions unpaid	2,888	3,566
Accruals and deferred income	34,492	47,060
Corporation tax	27,011	21,388
	495,590	697,117
Due after one year
Bank borrowings	-	7,880

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £102,215 (2024 - £112,334). These financial commitments relate to non-cancellable operating leases and are payable over the remaining life of those leases.

9	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to directors £	At 31 December 2025 £
Loan Account	-	4,102	4,102
	-	4,102	4,102