Registered number
09360220
EMTD Limited
Report and Accounts
31 December 2023
EMTD Limited
Report to the director on the preparation of the unaudited statutory accounts of EMTD Limited for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EMTD Limited for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
Coalesco Accountants Limited
Chartered Certified Accountants
156 Russell Drive
Wollaton
Nottingham
Nottinghamshire
NG8 2BE
8 March 2024
EMTD Limited
Registered number: 09360220
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 15,638 17,343
Current assets
Stocks 1,200 8,000
Cash at bank and in hand 149,564 167,052
150,764 175,052
Creditors: amounts falling due within one year 4 (9,139) (27,964)
Net current assets 141,625 147,088
Net assets 157,263 164,431
Capital and reserves
Called up share capital 100 100
Profit and loss account 157,163 164,331
Shareholder's funds 157,263 164,431
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 member has 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.
Dr P Russhard
Director
Approved by the board on 8 March 2024
EMTD Limited
Notes to the Accounts
for the year ended 31 December 2023
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.
Turnover
Turnover includes revenue earned from the sale of goods and from the rendering of services.
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:
Office equipment 33% 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Office equipment
£
Cost
At 1 January 2023 33,854
Additions 1,476
At 31 December 2023 35,330
Depreciation
At 1 January 2023 16,511
Charge for the year 3,181
At 31 December 2023 19,692
Net book value
At 31 December 2023 15,638
At 31 December 2022 17,343
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 7 7
Corporation tax 3,042 16,205
Other taxes and social security costs (223) 5,814
Other creditors 6,313 5,938
9,139 27,964
5 Other information
EMTD Limited is a private company limited by shares and incorporated in England. Its registered office is:
22 Woods Meadow
Derby
DE72 3UX
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