REGISTERED NUMBER: 05559235 (England and Wales)

TUCKER EMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L J Christie

M Tucker

P M Tucker

P Tucker

S Branson

SECRETARY:

L J Christie

REGISTERED OFFICE:

Old Cider Works

Abbotskerswell

NEWTON ABBOT

Devon

TQ12 5NF

REGISTERED NUMBER:

05559235 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

FIXED ASSETS

Intangible assets

5

121,008

124,358

Tangible assets

6

166,088

149,466

287,096

273,824

CURRENT ASSETS

Stocks

7,299

7,439

Debtors

445,285

392,981

Cash at bank

121,595

196,471

574,179

596,891

CREDITORS

Amounts falling due within one year

542,497

556,164

NET CURRENT ASSETS

31,682

40,727

TOTAL ASSETS LESS CURRENT LIABILITIES

318,778

314,551

PROVISIONS FOR LIABILITIES

3,000

10,000

NET ASSETS

315,778

304,551

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

315,478

304,251

315,778

304,551

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

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

The directors acknowledge their 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 Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

L J Christie - Director

1.	STATUTORY INFORMATION

Tucker EMS 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 rendering of services.Turnover is recognised upon completion of a job.

Intangible assets

Intangible assets are made up of Goodwill and Development costs.

Goodwill relates to the amount paid in connection with the acquisition of a business in 2005. Prior to the year ended 31 January 2015, following a review of intangible assets by the directors in the year to 31 January 2016, goodwill has now been fully amortised over a period of 5 years.

Development costs relating to an app have been capitalised as part of intangible assets. Now that the app is in use, amortisation is being incurred over the expected useful life of 5 years from the 1 February 2024.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land - not provided

Improvements to property - straight line over 20 years

Plant & machinery - 25% reducing balance

Fixtures & fittings - 25% reducing balance

Motor vehicles - 25% reducing balance

Computer equipment - 25% reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related turnover is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

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

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

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.

At inception the Company assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is a finance lease or an operating lease based on the substances of the arrangement.

Finance leases

Leases of assets that transfer substantially all the risks and rewards of ownership to the Company are classified as finance leases.

Assets held under finance leases are recognized initially at the fair value of the leased asset (or, if lower, the present value of minimum lease payments) at the inception of the lease. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation. Lease payments are apportioned between finance charges and reduction of the lease obligation using the effective interest method so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are deducted in measuring profit or loss.

Assets held under finance leases are included in tangible fixed assets and depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.

Operating leases

Leases that do no transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

Short- term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

Provisions for liabilities

Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Development costs

The company has elected to capitalise any development costs that meet the definition of an asset and will generate income for the company in the future. Any Development costs that are on a client assignment and generate revenue will be expense in the profit and loss account.

4.	EMPLOYEES AND DIRECTORS

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

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

455,448

Additions

34,675

At 31 January 2026

490,123

AMORTISATION

At 1 February 2025

331,090

Amortisation for year

38,025

At 31 January 2026

369,115

NET BOOK VALUE

At 31 January 2026

121,008

At 31 January 2025

124,358

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

425,443

Additions

86,016

Disposals

(77,768

)

At 31 January 2026

433,691

DEPRECIATION

At 1 February 2025

275,977

Charge for year

51,022

Eliminated on disposal

(59,396

)

At 31 January 2026

267,603

NET BOOK VALUE

At 31 January 2026

166,088

At 31 January 2025

149,466

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

Totals

£

COST

At 1 February 2025

29,270

Disposals

(29,270

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

16,922

Eliminated on disposal

(16,922

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

12,348

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

-

814

Non-cancellable

operating leases

2026

2025

£

£

Within one year

25,000

28,580

Between one and five years

100,000

100,000

In more than five years

75,000

100,000

200,000

228,580

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

P M Tucker

Balance outstanding at start of year

(1,517

)

(472

)

Amounts advanced

46,394

38,740

Amounts repaid

(23,245

)

(39,785

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,632

(1,517

)

P Tucker

Balance outstanding at start of year

290

-

Amounts advanced

84,885

61,715

Amounts repaid

(37,340

)

(61,425

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,835

290

9.	ULTIMATE CONTROLLING PARTY

Cydrax Limited is the ultimate controlling party.