Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 06590343 Mr Michael Bone Mr Barry Slawson Mr Philip Slawson Mr Stephen Slawson Mr Martyn Slawson Mr Barry Slawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06590343 2025-05-31 06590343 2026-05-31 06590343 2025-06-01 2026-05-31 06590343 frs-core:CurrentFinancialInstruments 2026-05-31 06590343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-05-31 06590343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 06590343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 06590343 frs-core:ShareCapital 2026-05-31 06590343 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 06590343 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 06590343 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 06590343 frs-bus:SmallEntities 2025-06-01 2026-05-31 06590343 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 06590343 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 06590343 frs-core:CostValuation 2025-05-31 06590343 frs-core:AdditionsToInvestments 2026-05-31 06590343 frs-core:CostValuation 2026-05-31 06590343 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 06590343 frs-core:ProvisionsForImpairmentInvestments 2026-05-31 06590343 frs-bus:Director1 2025-06-01 2026-05-31 06590343 frs-bus:Director2 2025-06-01 2026-05-31 06590343 frs-bus:Director3 2025-06-01 2026-05-31 06590343 frs-bus:Director4 2025-06-01 2026-05-31 06590343 frs-bus:Director5 2025-06-01 2026-05-31 06590343 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 06590343 frs-countries:EnglandWales 2025-06-01 2026-05-31 06590343 2024-05-31 06590343 2025-05-31 06590343 2024-06-01 2025-05-31 06590343 frs-core:CurrentFinancialInstruments 2025-05-31 06590343 frs-core:ShareCapital 2025-05-31 06590343 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 06590343
EMC Group Limited
Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06590343
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,147,940 2,195,210
Investments 5 100,072 66
2,248,012 2,195,276
CURRENT ASSETS
Debtors 6 282 50,000
Cash at bank and in hand 275,399 295,199
275,681 345,199
Creditors: Amounts Falling Due Within One Year 7 (9,040 ) (5,594 )
NET CURRENT ASSETS (LIABILITIES) 266,641 339,605
TOTAL ASSETS LESS CURRENT LIABILITIES 2,514,653 2,534,881
PROVISIONS FOR LIABILITIES
Deferred Taxation (56,852 ) (57,822 )
NET ASSETS 2,457,801 2,477,059
CAPITAL AND RESERVES
Called up share capital 8 72 66
Profit and Loss Account 2,457,729 2,476,993
SHAREHOLDERS' FUNDS 2,457,801 2,477,059
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For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Bone
Director
26 August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
EMC Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06590343 . The registered office is Unit 1 Southglade Business Park, Hucknall Road, Nottingham, Nottinghamshire, NG5 9RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Exemption from Preparing Consolidated Financial Statements
The company is a parent company. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The company has taken advantage of the exemption provided by section 399 of the Companies Act 2006 in respect of small groups and has therefore not prepared consolidated financial statements.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 2)
5 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 June 2025 2,368,500
As at 31 May 2026 2,368,500
Depreciation
As at 1 June 2025 173,290
Provided during the period 47,270
As at 31 May 2026 220,560
Net Book Value
As at 31 May 2026 2,147,940
As at 1 June 2025 2,195,210
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 June 2025 66
Additions 100,006
As at 31 May 2026 100,072
Provision
As at 1 June 2025 -
As at 31 May 2026 -
Net Book Value
As at 31 May 2026 100,072
As at 1 June 2025 66
The Company holds 100% of the Ordinary share capital of East Midlands Ceramics Limited, a company registered in England & Wales (registered number 01435173), whose registered office is Southglade Business Park, Hucknall Road, Nottingham, Nottinghamshire, NG5 9RA.
6. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings - 50,000
Other debtors 282 -
282 50,000
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 2,500 2,250
Taxation and social security 6,540 3,344
9,040 5,594
8. Share Capital
Allotted, called up and fully paid share capital as at 31 May 2026 comprised 39 Ordinary shares of £1.00 each (2025: 66) and 33 A Ordinary shares of £1.00 each (2025: nil), total £72 (2025: £66).
During the year, 6 A Ordinary shares of £1.00 each were allotted at nominal value in exchange for shares in a subsidiary undertaking, and 27 Ordinary shares were redesignated as A Ordinary shares.
9. Related Party Transactions
During the year the Company received £75,000 (2025: £75,000) in rental income, and incurred £10,000 (2025: £10,000) in management charges, from East Midlands Ceramics Limited, its wholly owned subsidiary from 9 January 2026.
£100,000 owed by East Midlands Ceramics Limited was satisfied during the year by an allotment of shares (see note 8), with the balance repaid in cash. No amount was owed at the year end (2025: £50,000).
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