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REGISTERED NUMBER: 02664182 (England and Wales)











Financial Statements

for the Year Ended 30 November 2023

for

FIRST (EMERGENCY) COURIERS LIMITED

FIRST (EMERGENCY) COURIERS LIMITED (REGISTERED NUMBER: 02664182)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FIRST (EMERGENCY) COURIERS LIMITED

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mr M Gilbert





REGISTERED OFFICE: 3rd Floor Paternoster House
65 St Paul'S Churchyard
London
EC4M 8AB





REGISTERED NUMBER: 02664182 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

FIRST (EMERGENCY) COURIERS LIMITED (REGISTERED NUMBER: 02664182)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
CURRENT ASSETS
Debtors 5 - 8
Cash at bank 6 -
6 8
CREDITORS
Amounts falling due within one year 6 56,656 50,039
NET CURRENT LIABILITIES (56,650 ) (50,031 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(56,650

)

(50,031

)

CREDITORS
Amounts falling due after more than one year 7 6,605 10,645
NET LIABILITIES (63,255 ) (60,676 )

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings (63,257 ) (60,678 )
SHAREHOLDERS' FUNDS (63,255 ) (60,676 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 26 November 2024 and were signed by:





Mr M Gilbert - Director


FIRST (EMERGENCY) COURIERS LIMITED (REGISTERED NUMBER: 02664182)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

First (Emergency) Couriers 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.

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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future and therefore used the going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

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

FIRST (EMERGENCY) COURIERS LIMITED (REGISTERED NUMBER: 02664182)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 December 2022
and 30 November 2023 3,300
AMORTISATION
At 1 December 2022
and 30 November 2023 3,300
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
VAT - 8

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts (see note 8) 4,038 3,940
Directors' current accounts 51,118 40,640
Accruals and deferred income 1,500 5,459
56,656 50,039

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans (see note 8) 6,605 10,645

8. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 1
Bank loans 4,038 3,939
4,038 3,940

Amounts falling due between two and five years:
Bank loans - 2-5 years 6,605 10,645

FIRST (EMERGENCY) COURIERS LIMITED (REGISTERED NUMBER: 02664182)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
2 Ordinary £1 2 2

10. RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £51,118 (2022: £40,640), due and payable to the director. The amount is interest free and repayable on demand.