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Registered number: 06620936
E-MRM Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Quest Accounting Services Limited
Suite 110, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1FD
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E-MRM Ltd for the year ended year which comprise 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of E-MRM Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E-MRM Ltd and state those matters that we have agreed to state to the director of E-MRM Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that E-MRM Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E-MRM Ltd . You consider that E-MRM Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of E-MRM Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Quest Accounting Services Limited
7th March 2024
Quest Accounting Services Limited
Suite 110, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1FD
Page 1
Page 2
Balance Sheet
Registered number: 06620936
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 692 1,202
692 1,202
CURRENT ASSETS
Debtors 5 3,600 929
Cash at bank and in hand 16,837 2,029
20,437 2,958
Creditors: Amounts Falling Due Within One Year 6 (16,414 ) (3,972 )
NET CURRENT ASSETS (LIABILITIES) 4,023 (1,014 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,715 188
NET ASSETS 4,715 188
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 4,615 88
SHAREHOLDERS' FUNDS 4,715 188
Page 2
Page 3
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stuart Dawson
Director
7th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
E-MRM Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06620936 . The registered office is 44 Eaton Road, Norwich, NR4 6PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 4 Years Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 6,996
As at 30 June 2023 6,996
Depreciation
As at 1 July 2022 5,794
Provided during the period 510
As at 30 June 2023 6,304
Net Book Value
As at 30 June 2023 692
As at 1 July 2022 1,202
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,600 751
Director's loan account - 178
3,600 929
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,372 1,516
Other taxes and social security 2,343 2,295
VAT 1,958 124
Pension Liabilities 43 37
Director's loan account 10,698 -
16,414 3,972
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the balance sheet date,the company owed it's director £1,068 (2022:£0). This loan is unsecured, interest free and has no fixed repayment terms.
Page 5