IRIS Accounts Production v24.3.0.553 04699965 director 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh046999652023-03-31046999652024-03-31046999652023-04-012024-03-31046999652022-03-31046999652022-04-012023-03-31046999652023-03-3104699965ns15:EnglandWales2023-04-012024-03-3104699965ns14:PoundSterling2023-04-012024-03-3104699965ns10:Director12023-04-012024-03-3104699965ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104699965ns10:SmallEntities2023-04-012024-03-3104699965ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104699965ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104699965ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104699965ns10:FullAccounts2023-04-012024-03-310469996512023-04-012024-03-3104699965ns10:CompanySecretary12023-04-012024-03-3104699965ns10:RegisteredOffice2023-04-012024-03-3104699965ns5:CurrentFinancialInstruments2024-03-3104699965ns5:CurrentFinancialInstruments2023-03-3104699965ns5:Non-currentFinancialInstruments2024-03-3104699965ns5:Non-currentFinancialInstruments2023-03-3104699965ns5:ShareCapital2024-03-3104699965ns5:ShareCapital2023-03-3104699965ns5:RetainedEarningsAccumulatedLosses2024-03-3104699965ns5:RetainedEarningsAccumulatedLosses2023-03-3104699965ns5:NetGoodwill2023-04-012024-03-3104699965ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104699965ns5:PlantMachinery2023-04-012024-03-3104699965ns5:MotorVehicles2023-04-012024-03-3104699965ns5:NetGoodwill2023-03-3104699965ns5:NetGoodwill2024-03-3104699965ns5:NetGoodwill2023-03-3104699965ns5:PlantMachinery2023-03-3104699965ns5:MotorVehicles2023-03-3104699965ns5:PlantMachinery2024-03-3104699965ns5:MotorVehicles2024-03-3104699965ns5:PlantMachinery2023-03-3104699965ns5:MotorVehicles2023-03-3104699965ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3104699965ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 04699965 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 March 2024

for

EMD Building Services Limited

EMD Building Services Limited (Registered number: 04699965)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMD Building Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr E Doherty





SECRETARY: Mrs J L Doherty





REGISTERED OFFICE: 9 Bank End Lane
Huddersfield
West Yorkshire
HD5 8ES





REGISTERED NUMBER: 04699965 (England and Wales)





ACCOUNTANTS: SMH D'Arcy Howard & Co
2, Pavillion Business Park
Royds Hall Road
Lower Wortley
Leeds
West Yorkshire
LS12 6AJ

EMD Building Services Limited (Registered number: 04699965)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 586 782
586 782

CURRENT ASSETS
Stocks 240,291 320,388
Debtors 6 1,429 1,045
Cash at bank 155,332 17,378
397,052 338,811
CREDITORS
Amounts falling due within one year 7 75,808 37,027
NET CURRENT ASSETS 321,244 301,784
TOTAL ASSETS LESS CURRENT LIABILITIES 321,830 302,566

CREDITORS
Amounts falling due after more than one
year

8

10,666

18,667
NET ASSETS 311,164 283,899

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 311,163 283,898
SHAREHOLDERS' FUNDS 311,164 283,899

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 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.

EMD Building Services Limited (Registered number: 04699965)

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 director and authorised for issue on 22 November 2024 and were signed by:





Mr E Doherty - Director


EMD Building Services Limited (Registered number: 04699965)

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

1. STATUTORY INFORMATION

EMD Building Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


EMD Building Services Limited (Registered number: 04699965)

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

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 100,000
AMORTISATION
At 1 April 2023
and 31 March 2024 100,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 April 2023
and 31 March 2024 115,866 21,850 137,716
DEPRECIATION
At 1 April 2023 115,195 21,739 136,934
Charge for year 169 27 196
At 31 March 2024 115,364 21,766 137,130
NET BOOK VALUE
At 31 March 2024 502 84 586
At 31 March 2023 671 111 782

EMD Building Services Limited (Registered number: 04699965)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 1,429 1,045

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 8,000 8,000
Taxation and social security 4,864 1,369
Other creditors 62,944 27,658
75,808 37,027

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 10,666 18,667

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr E Doherty.