Company Registration No. 04318809 (England and Wales)
Empat Removals Limited
Unaudited accounts
for the year ended 30 March 2025
Empat Removals Limited
Unaudited accounts
Contents
Empat Removals Limited
Company Information
for the year ended 30 March 2025
Company Number
04318809 (England and Wales)
Registered Office
Empat Removals Ltd
Ironworks Road
Barrow-in-furness
Cumbria
LA14 2PG
England
Accountants
EHA Accountancy Ltd
2 Lower Brook Street
Ulverston
Cumbria
LA12 7EE
Empat Removals Limited
Statement of financial position
as at 30 March 2025
Tangible assets
261,380
258,501
Cash at bank and in hand
95,160
83,223
Creditors: amounts falling due within one year
(46,225)
(39,041)
Net current assets
56,485
48,212
Total assets less current liabilities
317,865
306,713
Creditors: amounts falling due after more than one year
(204,611)
(206,976)
Provisions for liabilities
Deferred tax
(4,990)
(4,299)
Called up share capital
100
100
Profit and loss account
108,164
95,338
Shareholders' funds
108,264
95,438
For the year ending 30 March 2025 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 director acknowledges his 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 and authorised for issue on 25 November 2025 and were signed on its behalf by
Lee Smith
Director
Company Registration No. 04318809
Empat Removals Limited
Notes to the Accounts
for the year ended 30 March 2025
Empat Removals Limited is a private company, limited by shares, registered in England and Wales, registration number 04318809. The registered office is Empat Removals Ltd, Ironworks Road , Barrow-in-furness, Cumbria, LA14 2PG, England.
2
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 remained unchanged from the previous year, and also 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
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
33% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Empat Removals Limited
Notes to the Accounts
for the year ended 30 March 2025
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.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 31 March 2024
235,119
25,982
60,813
5,179
327,093
Additions
-
10,867
-
750
11,617
At 30 March 2025
235,119
36,849
60,813
5,929
338,710
At 31 March 2024
-
24,100
41,503
2,989
68,592
Charge for the year
-
3,188
4,827
723
8,738
At 30 March 2025
-
27,288
46,330
3,712
77,330
At 30 March 2025
235,119
9,561
14,483
2,217
261,380
At 30 March 2024
235,119
1,882
19,310
2,190
258,501
Amounts falling due within one year
Accrued income and prepayments
2,383
2,145
Empat Removals Limited
Notes to the Accounts
for the year ended 30 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,700
6,700
Taxes and social security
10,573
3,496
Loans from directors
20,000
20,000
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
181,933
179,507
Aggregate of amounts that fall due for payment after five years
120,000
120,000
9
Transactions with related parties
During the year the company entered into the following transactions with related parties:-
Mr & Mrs L Smith - Dividends £30,210 (2024 £29,070)
The company owed the director Mr L Smith £201,933 (2024: £199,507) at the year end. No interest has been charged on this amount.
10
Average number of employees
During the year the average number of employees was 7 (2024: 7).