Company Registration No. 16344631 (England and Wales)
EMF Renewables Ltd
Unaudited accounts
for the period from 26 March 2025 to 31 August 2026
EMF Renewables Ltd
Unaudited accounts
Contents
EMF Renewables Ltd
Company Information
for the period from 26 March 2025 to 31 August 2026
Directors
Jamie Daniel Easterbrook
Stuart Dean Carroll
Jonathon William Mander
Company Number
16344631 (England and Wales)
Registered Office
41 Melville Road
Churchdown
Gloucester
GL3 2RE
England
Accountants
Next Level Accountants Limited
35 Goddard Way
Tuffley
Gloucester
Gloucestershire
GL4 0YA
EMF Renewables Ltd
Statement of financial position
as at 31 August 2026
Cash at bank and in hand
5,579
Creditors: amounts falling due within one year
(95,638)
Total assets less current liabilities
132,421
Creditors: amounts falling due after more than one year
(50,478)
Provisions for liabilities
Called up share capital
100
Profit and loss account
72,232
Shareholders' funds
72,332
For the period ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by
Jamie Daniel Easterbrook
Director
Company Registration No. 16344631
EMF Renewables Ltd
Notes to the Accounts
for the period from 26 March 2025 to 31 August 2026
EMF Renewables Ltd is a private company, limited by shares, registered in England and Wales, registration number 16344631. The registered office is 41 Melville Road, Churchdown, Gloucester, GL3 2RE, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
EMF Renewables Ltd
Notes to the Accounts
for the period from 26 March 2025 to 31 August 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Tangible fixed assets
Motor vehicles
Charge for the period
9,611
Amounts falling due within one year
Accrued income and prepayments
40,574
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Creditors: amounts falling due within one year
2026
Bank loans and overdrafts
28,883
Obligations under finance leases and hire purchase contracts
4,162
Taxes and social security
35,930
Loans from directors
5,000
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Creditors: amounts falling due after more than one year
2026
Obligations under finance leases and hire purchase contracts
20,478
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Average number of employees
During the period the average number of employees was 7.