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REGISTERED NUMBER: NI619740 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

E.M.S (IRELAND) LTD

E.M.S (IRELAND) LTD (REGISTERED NUMBER: NI619740)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


E.M.S (IRELAND) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mrs A McKeen
W A McKeen



REGISTERED OFFICE: 3 Ballynure Road
Ballyclare
BT39 9AG



REGISTERED NUMBER: NI619740 (Northern Ireland)



ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Belfast
BT1 3BG



BANKERS: Danske Bank
Donegall Square West
Belfast
BT1 6JS

E.M.S (IRELAND) LTD (REGISTERED NUMBER: NI619740)

STATEMENT OF FINANCIAL POSITION
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 104,643 115,368

CURRENT ASSETS
Debtors 5 992,930 770,039
Cash at bank 716,459 433,433
1,709,389 1,203,472
CREDITORS
Amounts falling due within one year 6 289,119 241,280
NET CURRENT ASSETS 1,420,270 962,192
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,524,913

1,077,560

CREDITORS
Amounts falling due after more than one
year

7

(40,414

)

(55,757

)

PROVISIONS FOR LIABILITIES (8,757 ) (8,553 )
NET ASSETS 1,475,742 1,013,250

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1,475,732 1,013,240
1,475,742 1,013,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

E.M.S (IRELAND) LTD (REGISTERED NUMBER: NI619740)

STATEMENT OF FINANCIAL POSITION - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements approved by the Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:





W A McKeen - Director


E.M.S (IRELAND) LTD (REGISTERED NUMBER: NI619740)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

E.M.S (IRELAND) LTD is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In preparing these financial statements the directors have made the following judgements:

Consider the recoverability of other debtors and the need for impairment provisions. These considerations are undertaken regularly by the directors, and especially at the year end date. Factors taken into account include historical experience, current market conditions and knowledge of the sector. Amounts identified as irrecoverable will be provided against in the relevant period.

The directors also consider the depreciation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


E.M.S (IRELAND) LTD (REGISTERED NUMBER: NI619740)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2022 12,000 7,689 126,648 2,401 148,738
Additions - - - 657 657
Disposals - - - (682 ) (682 )
At 31 May 2023 12,000 7,689 126,648 2,376 148,713
DEPRECIATION
At 1 June 2022 4,649 1,055 26,919 747 33,370
Charge for year 735 1,327 8,795 364 11,221
Eliminated on disposal - - - (521 ) (521 )
At 31 May 2023 5,384 2,382 35,714 590 44,070
NET BOOK VALUE
At 31 May 2023 6,616 5,307 90,934 1,786 104,643
At 31 May 2022 7,351 6,634 99,729 1,654 115,368

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 21,021 115,423
Amounts owed by group undertakings 951,132 633,839
Other debtors 20,777 20,777
992,930 770,039

E.M.S (IRELAND) LTD (REGISTERED NUMBER: NI619740)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 9,994 9,749
Hire purchase contracts 5,349 4,938
Trade creditors 13,370 71,801
Taxation and social security 210,822 117,660
Other creditors 49,584 37,132
289,119 241,280

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 20,747 30,741
Hire purchase contracts 19,667 25,016
40,414 55,757

8. SECURED DEBTS

The following secured debts are included within creditors:

31.5.23 31.5.22
£    £   
Hire purchase contracts 25,016 29,954

Hire Purchase agreements are secured on the asset to which they relate.