EM Manufacturing Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04278405

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	5	42,537		42,537
Debtors	6	19,648		19,648
Cash at bank and in hand		6,164		6,164

		68,349		68,349
Creditors: Amounts Falling Due Within One Year	7	(57,046 )		(57,046 )

NET CURRENT ASSETS (LIABILITIES)			11,303		11,303

TOTAL ASSETS LESS CURRENT LIABILITIES			11,303		11,303

NET ASSETS			11,303		11,303

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			11,301		11,301

SHAREHOLDERS' FUNDS			11,303		11,303

For the year ending 31 May 2025 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 Sean Harris

Director

15 July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

EM Manufacturing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04278405 . The registered office is 20 Alpha Park, Mallard Road, Bretton, Peterborough, Cambridgeshire, PE3 8AF.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 June 2024	8,344	18,515	13,441	40,300

As at 31 May 2025	8,344	18,515	13,441	40,300

Depreciation
As at 1 June 2024	8,344	18,515	13,441	40,300

As at 31 May 2025	8,344	18,515	13,441	40,300

...CONTINUED

Page 2

Page 3

EM Manufacturing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	-	-	-	-

As at 1 June 2024	-	-	-	-

5. Stocks

	2025	2024
	£	£
Materials	42,537	42,537

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,298	18,298
Prepayments and accrued income	391	391
VAT	959	959

	19,648	19,648

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,763	30,763
Accruals and deferred income	883	883
Directors' loan accounts	25,400	25,400

	57,046	57,046

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 3