1 September 2022 false No description of principal activity Taxfiler 2024.1 11503400business:PrivateLimitedCompanyLtd2022-09-012023-08-31 115034002022-08-31 115034002022-09-012023-08-31 11503400business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 11503400business:FilletedAccounts2022-09-012023-08-31 115034002023-08-31 11503400business:Director12022-09-012023-08-31 11503400business:RegisteredOffice2022-09-012023-08-31 115034002022-08-31 11503400core:WithinOneYear2023-08-31 11503400core:WithinOneYear2022-08-31 11503400core:AfterOneYear2023-08-31 11503400core:AfterOneYear2022-08-31 11503400core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 11503400core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 11503400core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 11503400core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 11503400core:PreviouslyStatedAmount2023-08-31 11503400core:PreviouslyStatedAmount2022-08-31 11503400business:SmallEntities2022-09-012023-08-31 11503400countries:EnglandWales2022-09-012023-08-31 11503400core:PlantMachinery2022-09-012023-08-31 11503400core:MotorVehicles2022-09-012023-08-31 11503400core:ComputerEquipment2022-09-012023-08-31 11503400core:Goodwill2022-08-31 11503400core:Goodwill2023-08-31 11503400core:Goodwill2022-09-012023-08-31 11503400core:PlantMachinery2022-08-31 11503400core:MotorVehicles2022-08-31 11503400core:ComputerEquipment2022-08-31 11503400core:PlantMachinery2023-08-31 11503400core:MotorVehicles2023-08-31 11503400core:ComputerEquipment2023-08-31 11503400business:Director112022-09-012023-08-31 11503400business:Director112022-08-31 11503400business:Director112023-08-31 115034002021-09-012022-08-31 iso4217:GBP xbrli:pure
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
Page
- 2 -
Emerald First Aid Training Ltd Company Information for the year ended 31 August 2023
Director
Ashley John Hunt
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
- 3 -
Emerald First Aid Training Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,593 
5,113 
Tangible assets
22,408 
19,586 
27,001 
24,699 
Current assets
Inventories
1,000 
1,000 
Debtors
19,765 
11,924 
Cash at bank and in hand
4,266 
2,544 
25,031 
15,468 
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)
Net assets
12,283 
5,152 
Capital and reserves
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
- 4 -
Emerald First Aid Training Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
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.
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
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation at 10% straight line.
Leased assets
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.
- 5 -
Emerald First Aid Training Ltd Notes to the Accounts for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
5,200 
At 31 August 2023
5,200 
Amortisation
At 1 September 2022
87 
Charge for the year
520 
At 31 August 2023
607 
Net book value
At 31 August 2023
4,593 
At 31 August 2022
5,113 
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 
Depreciation
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 
Net book value
At 31 August 2023
2,773 
16,530 
3,105 
22,408 
At 31 August 2022
3,466 
12,679 
3,441 
19,586 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
725 
Trade debtors
9,077 
2,746 
Accrued income and prepayments
3,554 
- 
Other debtors
7,134 
- 
19,765 
3,471 
Amounts falling due after more than one year
Other debtors
- 
8,453 
- 6 -
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 
VAT
1,512 
- 
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 
Accruals
- 
1,793 
Deferred income
4,717 
953 
34,419 
24,533 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
1,599 
2,499 
Obligations under finance leases and hire purchase contracts
3,731 
7,983 
5,330 
10,482 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to Ashley Hunt
8,453 
7,134 
8,453 
7,134 
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).
- 7 -