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Registered number: 05363363
Emergency Response Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 05363363
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 656,769 388,319
656,769 388,319
CURRENT ASSETS
Debtors 5 1,268,305 1,074,866
Cash at bank and in hand 25,262 196,524
1,293,567 1,271,390
Creditors: Amounts Falling Due Within One Year 6 (612,429 ) (400,542 )
NET CURRENT ASSETS (LIABILITIES) 681,138 870,848
TOTAL ASSETS LESS CURRENT LIABILITIES 1,337,907 1,259,167
Creditors: Amounts Falling Due After More Than One Year 7 (550,550 ) (271,742 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (37,747 ) (41,098 )
NET ASSETS 749,610 946,327
CAPITAL AND RESERVES
Called up share capital 10 4 4
Income Statement 749,606 946,323
SHAREHOLDERS' FUNDS 749,610 946,327
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Page 2
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 directors acknowledge their 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 Income Statement.
On behalf of the board
Mr John Butterfield
Director
10 June 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Emergency Response Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05363363 . The registered office is E R Systems Global, Lower Wick, Dursley, GL11 6DD.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold 10% on Straight Line
Plant & Machinery 15% on Reducing Balance
Motor Vehicles 25% on Reducing Balance
Fixtures & Fittings 15% on Reducing Balance
Computer Equipment 25% on Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 68 (2022: 61)
68 61
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2022 50,790 87,158 751,973 438
Additions - 2,700 600,645 19,451
Disposals - - (431,663 ) -
As at 31 August 2023 50,790 89,858 920,955 19,889
Depreciation
As at 1 September 2022 19,046 36,468 451,017 146
Provided during the period 5,079 7,840 255,542 2,258
Disposals - - (348,937 ) -
As at 31 August 2023 24,125 44,308 357,622 2,404
Net Book Value
As at 31 August 2023 26,665 45,550 563,333 17,485
As at 1 September 2022 31,744 50,690 300,956 292
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Computer Equipment Total
£ £
Cost
As at 1 September 2022 6,696 897,055
Additions 295 623,091
Disposals - (431,663 )
As at 31 August 2023 6,991 1,088,483
Depreciation
As at 1 September 2022 2,059 508,736
Provided during the period 1,196 271,915
Disposals - (348,937 )
As at 31 August 2023 3,255 431,714
Net Book Value
As at 31 August 2023 3,736 656,769
As at 1 September 2022 4,637 388,319
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 623,622 594,233
Other debtors 644,683 480,633
1,268,305 1,074,866
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 153,657 135,437
Trade creditors 67,381 19,330
Bank loans and overdrafts 49,030 44,325
Amounts owed to group undertakings 2,182 -
Other creditors 312,732 134,475
Taxation and social security 27,447 66,975
612,429 400,542
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 285,820 34,452
Bank loans 159,263 208,294
Other creditors 105,467 28,996
550,550 271,742
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8. Secured Creditors
Net obligations under finance lease and hire purchase contracts are secured over the assets concerned.
Other creditors are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 439,513 169,889
Other Creditors 303,817 123,398
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 153,657 135,437
Later than one year and not later than five years 285,820 34,452
439,477 169,889
439,477 169,889
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 53,508 53,508
Later than one year and not later than five years 157,269 210,776
210,777 264,284
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