IRIS Accounts Production v24.2.0.383 05736001 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh057360012023-03-31057360012024-03-31057360012023-04-012024-03-31057360012022-03-31057360012022-04-012023-03-31057360012023-03-3105736001ns15:EnglandWales2023-04-012024-03-3105736001ns14:PoundSterling2023-04-012024-03-3105736001ns10:Director12023-04-012024-03-3105736001ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3105736001ns10:SmallEntities2023-04-012024-03-3105736001ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3105736001ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3105736001ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3105736001ns10:FullAccounts2023-04-012024-03-3105736001ns10:OrdinaryShareClass12023-04-012024-03-3105736001ns10:Director22023-04-012024-03-3105736001ns10:CompanySecretary12023-04-012024-03-3105736001ns10:RegisteredOffice2023-04-012024-03-3105736001ns5:CurrentFinancialInstruments2024-03-3105736001ns5:CurrentFinancialInstruments2023-03-3105736001ns5:Non-currentFinancialInstruments2024-03-3105736001ns5:Non-currentFinancialInstruments2023-03-3105736001ns5:ShareCapital2024-03-3105736001ns5:ShareCapital2023-03-3105736001ns5:RetainedEarningsAccumulatedLosses2024-03-3105736001ns5:RetainedEarningsAccumulatedLosses2023-03-3105736001ns5:PlantMachinery2023-03-3105736001ns5:PlantMachinery2023-04-012024-03-3105736001ns5:PlantMachinery2024-03-3105736001ns5:PlantMachinery2023-03-3105736001ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3105736001ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3105736001ns10:OrdinaryShareClass12024-03-31057360011ns10:Director12023-03-31057360011ns10:Director12022-03-31057360011ns10:Director12023-04-012024-03-31057360011ns10:Director12022-04-012023-03-31057360011ns10:Director12024-03-31057360011ns10:Director12023-03-3105736001ns10:Director222023-03-3105736001ns10:Director222022-03-3105736001ns10:Director222023-04-012024-03-3105736001ns10:Director222022-04-012023-03-3105736001ns10:Director222024-03-3105736001ns10:Director222023-03-31
REGISTERED NUMBER: 05736001 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Emdash Software Limited

Emdash Software Limited (Registered number: 05736001)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Emdash Software Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C W Jones
Mrs T M Jones





SECRETARY: Mrs T M Jones





REGISTERED OFFICE: Heritage
Rudd Lane
Upper Timsbury
Romsey
Hampshire
SO51 0NU





REGISTERED NUMBER: 05736001 (England and Wales)





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

Emdash Software Limited (Registered number: 05736001)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,316 59,436

CURRENT ASSETS
Debtors 5 806,610 410,474
Cash at bank 904,510 989,194
1,711,120 1,399,668
CREDITORS
Amounts falling due within one year 6 435,740 437,762
NET CURRENT ASSETS 1,275,380 961,906
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,320,696

1,021,342

CREDITORS
Amounts falling due after more than one
year

7

-

(42,519

)

PROVISIONS FOR LIABILITIES (11,329 ) (14,859 )
NET ASSETS 1,309,367 963,964

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 1,309,365 963,962
SHAREHOLDERS' FUNDS 1,309,367 963,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Emdash Software Limited (Registered number: 05736001)

Balance Sheet - continued
31 March 2024


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 were approved by the Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:





C W Jones - Director


Emdash Software Limited (Registered number: 05736001)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Emdash Software Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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 rates in order to write off each asset over its estimated useful life:

Computer equipment - 33.33% straight line.
Plant and machinery - 20% reducing value.
Motor vehicles - 20% reducing value.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 4 (2023 - 4 ) .

Emdash Software Limited (Registered number: 05736001)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 151,263
Additions 2,008
At 31 March 2024 153,271
DEPRECIATION
At 1 April 2023 91,827
Charge for year 16,128
At 31 March 2024 107,955
NET BOOK VALUE
At 31 March 2024 45,316
At 31 March 2023 59,436

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 276,576 167,362
Other debtors 530,034 243,112
806,610 410,474

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts - 15,745
Trade creditors 10,781 10,854
Taxation and social security 186,187 167,275
Other creditors 238,772 243,888
435,740 437,762

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts - 42,519

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Share capital 1 £1 2 2

Emdash Software Limited (Registered number: 05736001)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
C W Jones
Balance outstanding at start of year 561 -
Amounts advanced 147,281 561
Amounts repaid (561 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 147,281 561

Mrs T M Jones
Balance outstanding at start of year 560 -
Amounts advanced 147,280 560
Amounts repaid (560 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 147,280 560

The above loans attract interest at a rate of 2.5%, where applicable, using a methodology approved by the U.K. tax authority.