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Company Registration No. 07539537 (England and Wales)
Emma Merriman Rehabilitation Limited Unaudited accounts for the year ended 31 March 2022
Emma Merriman Rehabilitation Limited Unaudited accounts Contents
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Emma Merriman Rehabilitation Limited Company Information for the year ended 31 March 2022
Director
E Le-Galle
Company Number
07539537 (England and Wales)
Registered Office
Orion House Axis 4-5 Woodlands Bradley Stoke Bristol BS32 4JT
Accountants
Steele Financial Ltd Orion House, Axis 4/5 Woodlands, Bradley Stoke Bristol BS32 4JT
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Emma Merriman Rehabilitation Limited Statement of financial position as at 31 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,487 
3,166 
Current assets
Debtors
7,579 
17,731 
Investments
5,537 
7,696 
Cash at bank and in hand
5,065 
5,206 
18,181 
30,633 
Creditors: amounts falling due within one year
(20,360)
(23,486)
Net current (liabilities)/assets
(2,179)
7,147 
Net assets
308 
10,313 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
208 
10,213 
Shareholders' funds
308 
10,313 
For the year ending 31 March 2022 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 her 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 7 September 2022 and were signed on its behalf by
E Le-Galle Director Company Registration No. 07539537
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Emma Merriman Rehabilitation Limited Notes to the Accounts for the year ended 31 March 2022
1
Statutory information
Emma Merriman Rehabilitation Limited is a private company, limited by shares, registered in England and Wales, registration number 07539537. The registered office is Orion House Axis 4-5, Woodlands, Bradley Stoke, Bristol, BS32 4JT.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is written off over its useful economic life of 5 years.
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
Investments
Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
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Emma Merriman Rehabilitation Limited Notes to the Accounts for the year ended 31 March 2022
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2021
10,000 
At 31 March 2022
10,000 
Amortisation
At 1 April 2021
10,000 
At 31 March 2022
10,000 
Net book value
At 31 March 2022
- 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2021
8,134 
At 31 March 2022
8,134 
Depreciation
At 1 April 2021
4,968 
Charge for the year
679 
At 31 March 2022
5,647 
Net book value
At 31 March 2022
2,487 
At 31 March 2021
3,166 
6
Debtors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade debtors
90 
11,932 
Accrued income and prepayments
7,489 
5,799 
7,579 
17,731 
7
Investments held as current assets
2022 
2021 
£ 
£ 
Listed investments
5,537 
7,696 
8
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Taxes and social security
7,874 
9,656 
Loans from directors
11,407 
13,830 
Accruals
1,079 
- 
20,360 
23,486 
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Emma Merriman Rehabilitation Limited Notes to the Accounts for the year ended 31 March 2022
9
Transactions with related parties
At the balance sheet date the company owed the director £11,407 (2021: £13,830). This loan is interest free, unsecured and repayable on demand.
10
Average number of employees
During the year the average number of employees was 1 (2021: 1).
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