Registration number: 13399247

Engineering Maintenance Supplies Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Engineering Maintenance Supplies Limited

(Registration number: 13399247)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	330,295	231,366
Current assets
Stocks	5	149,019	83,294
Debtors	6	402,741	241,282
Cash at bank and in hand		245,539	31,797
		797,299	356,373
Creditors: Amounts falling due within one year	7	(322,296)	(213,949)
Net current assets		475,003	142,424
Total assets less current liabilities		805,298	373,790
Creditors: Amounts falling due after more than one year	7	(213,622)	(142,198)
Provisions for liabilities		(82,574)	(61,312)
Net assets		509,102	170,280
Capital and reserves
Called up share capital		100	100
Retained earnings		509,002	170,180
Shareholders' funds		509,102	170,280

Engineering Maintenance Supplies Limited

(Registration number: 13399247)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 October 2026 and signed on its behalf by:
 

......................................... Mr Ian Stuart Keay Director

Engineering Maintenance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

The principal place of business is:
Unit E3
Halesfield 5
Telford
Shropshire
TF7 4QJ

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.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Engineering Maintenance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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

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
Office equipment	33% straight line
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance

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.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Engineering Maintenance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Any amounts owing to these pension schemes are included in other creditors.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 9).

Engineering Maintenance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	8,866	88,655	205,527	303,048
Additions	500	32,500	160,815	193,815
At 31 January 2026	9,366	121,155	366,342	496,863
Depreciation
At 1 February 2025	4,887	34,848	31,947	71,682
Charge for the year	2,259	21,577	71,050	94,886
At 31 January 2026	7,146	56,425	102,997	166,568
Carrying amount
At 31 January 2026	2,220	64,730	263,345	330,295
At 31 January 2025	3,979	53,807	173,580	231,366

5

Stocks

	2026 £	2025 £
Other inventories	149,019	83,294

6

Debtors

Current	2026 £	2025 £
Trade debtors	375,514	227,764
Prepayments	10,987	5,493
Other debtors	16,240	8,025
	402,741	241,282

Engineering Maintenance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Loans and borrowings	62,224	35,554
Trade creditors	72,566	93,096
Taxation and social security	141,551	22,076
Accruals and deferred income	5,153	5,004
Other creditors	40,802	58,219
	322,296	213,949

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Loans and borrowings	213,622	142,198

Hire purchase liabilities, included within loans and borrowing, are secured upon the assets they relate to.