REGISTERED NUMBER: 13979190 (England and Wales)

EMC Management Limited

Trading as

Sturla Car Repairs &

Magpie Service Station

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr A Dogan

REGISTERED OFFICE:

128 Magpie Hall Road

Chatham

Kent

ME4 5 XJ

REGISTERED NUMBER:

13979190 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EMC Management Limited for the year ended 31 March 2026 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of EMC Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EMC Management Limited and state those matters that we have agreed to state to the director of EMC Management Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EMC Management Limited and its director for our work or for this report.

It is your duty to ensure that EMC Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of EMC Management Limited. You consider that EMC Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EMC Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

11 September 2026

FIXED ASSETS

Intangible assets

4

107,917

125,417

Property, plant and equipment

5

450,055

562,793

557,972

688,210

CURRENT ASSETS

Inventories

6

29,251

47,172

Debtors

7

15,603

73,827

Cash at bank and in hand

59,550

6,000

104,404

126,999

CREDITORS

Amounts falling due within one year

8

1,237,183

1,158,305

NET CURRENT LIABILITIES

(1,132,779

)

(1,031,306

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(574,807

)

(343,096

)

CREDITORS

Amounts falling due after more than one year

9

-

(9,818

)

PROVISIONS FOR LIABILITIES

10

(85,510

)

(106,931

)

NET LIABILITIES

(660,317

)

(459,845

)

CAPITAL AND RESERVES

Called up share capital

11

3,000

3,000

Retained earnings

12

(663,317

)

(462,845

)

SHAREHOLDERS' FUNDS

(660,317

)

(459,845

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

Mr A Dogan - Director

1.	STATUTORY INFORMATION

EMC Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is derived from the ordinary trading activities of the business and is recognised when the customers obtain the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Inventories 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

175,000

AMORTISATION

At 1 April 2025

49,583

Charge for year

17,500

At 31 March 2026

67,083

NET BOOK VALUE

At 31 March 2026

107,917

At 31 March 2025

125,417

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

103,083

570,827

673,910

Reclassification/transfer

1

-

1

At 31 March 2026

103,084

570,827

673,911

DEPRECIATION

At 1 April 2025

26,717

84,400

111,117

Charge for year

15,273

97,466

112,739

At 31 March 2026

41,990

181,866

223,856

NET BOOK VALUE

At 31 March 2026

61,094

388,961

450,055

At 31 March 2025

76,366

486,427

562,793

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 April 2025

35,345

Reclassification/transfer

(9,425

)

At 31 March 2026

25,920

DEPRECIATION

Charge for year

5,184

At 31 March 2026

5,184

NET BOOK VALUE

At 31 March 2026

20,736

At 31 March 2025

35,345

6.	INVENTORIES

2026

2025

£

£

Finished goods

29,251

47,172

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,254

66,222

Other debtors

9,349

7,605

15,603

73,827

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

662,037

650,268

Hire purchase contracts

10,800

11,782

Trade creditors

111,512

71,678

Amounts owed to associates

95,005

94,005

Taxation and social security

41,991

31,181

Other creditors

315,838

299,391

1,237,183

1,158,305

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

9,818

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

85,510

106,931

Deferred

tax

£

Balance at 1 April 2025

106,931

Provided during year

(21,421

)

Balance at 31 March 2026

85,510

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

3,000

Ordinary

£1

3,000

3,000

12.

RESERVES

Retained

earnings

£

At 1 April 2025

(462,845

)

Deficit for the year

(200,472

)

At 31 March 2026

(663,317

)

13.	RELATED PARTY DISCLOSURES

Included in creditors are amounts owed to a company under common control of £219,344 (2025: £220,985) at balance sheet date. No interest is charged on this balance and it is repayable on demand.

Included in creditors are amounts owed to associated companies of £95,005 (2025: £94,005) at balance sheet date. No interest is charged on these balances and they are repayable on demand.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Falcon 1 Investment Limited from 17 July 2026.

A company incorporated in England and Wales.