EMC FS LIMITED - Filleted accounts

Registered number

12397446

EMC FS LIMITED

Filleted Accounts

31 January 2026

EMC FS LIMITED
Registered number:		12397446
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		192,536			137,976

Current assets
Stocks		3,200			3,200
Debtors	4	320,163			277,364
Cash at bank and in hand		94,369			195,799
		417,732			476,363

Creditors: amounts falling due within one year	5	(247,529)			(263,277)

Net current assets			170,203			213,086

Total assets less current liabilities			362,739			351,062

Creditors: amounts falling due after more than one year	6		(34,931)			(46,395)



Net assets			327,808			304,667

Capital and reserves
Called up share capital			2			2
Profit and loss account			327,806			304,665

Shareholders' funds			327,808			304,667

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J.Reynolds
Director
Approved by the board on 31 October 2026

EMC FS LIMITED
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	5,059		11,673		214,997		231,729
	Additions	-		28,249		90,490		118,739
	At 31 January 2026	5,059		39,922		305,487		350,468

	Depreciation
	At 1 February 2025	3,472		6,875		83,406		93,753
	Charge for the year	397		8,262		55,520		64,179
	At 31 January 2026	3,869		15,137		138,926		157,932

	Net book value
	At 31 January 2026	1,190		24,785		166,561		192,536
	At 31 January 2025	1,587		4,798		131,591		137,976


4	Debtors					2026		2025
£							£

	Trade debtors					202,423		194,263
	Other debtors					117,740		83,101
						320,163		277,364


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					4,972		194
	Obligations under finance lease and hire purchase contracts					5,028		13,652
	Trade creditors					54,875		4,667
	Taxation and social security costs					174,283		243,618
	Directors' loans					5,659		888
	Other creditors					2,712		258
						247,529		263,277


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					16,402		19,208
	Obligations under finance lease and hire purchase contracts					18,529		27,187
						34,931		46,395


7	Other information

	EMC FS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	69 Chiphouse Road
	Kingswood
	Bristol
	BS15 5TY