Company Registration No. 11503400 (England and Wales)
Emerald First Aid Training Ltd
Unaudited accounts
for the year ended 31 August 2023
Emerald First Aid Training Ltd
Unaudited accounts
Contents
Emerald First Aid Training Ltd
Company Information
for the year ended 31 August 2023
Company Number
11503400 (England and Wales)
Registered Office
19 Coneygar Close
Bridport
DT6 3AR
United Kingdom
Accountants
Wessex Commercial Solutions Limited
Yeovil Innovation Centre
Barracks Close
Yeovil
BA22 8RN
Emerald First Aid Training Ltd
Statement of financial position
as at 31 August 2023
Intangible assets
4,593
5,113
Tangible assets
22,408
19,586
Cash at bank and in hand
4,266
2,544
Creditors: amounts falling due within one year
(34,419)
(24,533)
Net current liabilities
(9,388)
(9,065)
Total assets less current liabilities
17,613
15,634
Creditors: amounts falling due after more than one year
(5,330)
(10,482)
Called up share capital
100
100
Profit and loss account
12,183
5,052
Shareholders' funds
12,283
5,152
For the year ending 31 August 2023 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 20 February 2024 and were signed on its behalf by
Ashley John Hunt
Director
Company Registration No. 11503400
Emerald First Aid Training Ltd
Notes to the Accounts
for the year ended 31 August 2023
Emerald First Aid Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 11503400. The registered office is 19 Coneygar Close, Bridport, DT6 3AR, United Kingdom.
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.
These financial statements have been prepared using the historical cost convention except that as disclosed in the
accounting policies certain items are shown at fair value.
The accounts are presented in £ sterling.
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of
services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,
rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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
20% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation at 10% straight line.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Emerald First Aid Training Ltd
Notes to the Accounts
for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2022
4,530
19,245
4,144
27,919
Additions
-
6,495
370
6,865
At 31 August 2023
4,530
25,740
4,514
34,784
At 1 September 2022
1,064
6,566
703
8,333
Charge for the year
693
2,644
706
4,043
At 31 August 2023
1,757
9,210
1,409
12,376
At 31 August 2023
2,773
16,530
3,105
22,408
At 31 August 2022
3,466
12,679
3,441
19,586
Amounts falling due within one year
Accrued income and prepayments
3,554
-
Amounts falling due after more than one year
Emerald First Aid Training Ltd
Notes to the Accounts
for the year ended 31 August 2023
7
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
884
884
Obligations under finance leases and hire purchase contracts
4,302
4,034
Trade creditors
13,308
5,384
Taxes and social security
5,796
710
Other creditors
3,900
10,775
8
Creditors: amounts falling due after more than one year
2023
2022
Obligations under finance leases and hire purchase contracts
3,731
7,983
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to Ashley Hunt
8,453
7,134
8,453
7,134
At 1 September 2022, the balance owed by the director was £8453. During the year, £7134 was advanced to the
director, and £8453 was repaid by the director. At 31 August 2023, the balance owed by the director was £7134.
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).