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REGISTERED NUMBER: 02490549 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 April 2024

for

EMR International Limited

EMR International Limited (Registered number: 02490549)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMR International Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R F Walker
Mrs J E Walker





SECRETARY: Mrs J E Walker





REGISTERED OFFICE: Unit 5 Kiln Park Industrial Estate
Searle Crescent
Weston-super-Mare
BS23 3XP





REGISTERED NUMBER: 02490549 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

EMR International Limited (Registered number: 02490549)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 5,317 6,829

CURRENT ASSETS
Inventories 39,540 39,148
Debtors 5 293,706 295,938
Cash at bank 32 86
333,278 335,172
CREDITORS
Amounts falling due within one year 6 313,077 267,716
NET CURRENT ASSETS 20,201 67,456
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,518

74,285

CREDITORS
Amounts falling due after more than one
year

7

(123,903

)

(99,359

)

PROVISIONS FOR LIABILITIES (925 ) (1,193 )
NET LIABILITIES (99,310 ) (26,267 )

EMR International Limited (Registered number: 02490549)

Balance Sheet - continued
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings (109,310 ) (36,267 )
SHAREHOLDERS' FUNDS (99,310 ) (26,267 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 6 February 2025 and were signed on its behalf by:





R F Walker - Director


EMR International Limited (Registered number: 02490549)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

EMR International 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

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 - at varying rates on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Inventories 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.


EMR International Limited (Registered number: 02490549)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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.

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.

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 13 (2023 - 12 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023
and 30 April 2024 17,014 250,568 14,958
DEPRECIATION
At 1 May 2023 17,014 243,848 14,849
Charge for year - 1,457 55
At 30 April 2024 17,014 245,305 14,904
NET BOOK VALUE
At 30 April 2024 - 5,263 54
At 30 April 2023 - 6,720 109

EMR International Limited (Registered number: 02490549)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 16,830 16,498 315,868
DEPRECIATION
At 1 May 2023 16,830 16,498 309,039
Charge for year - - 1,512
At 30 April 2024 16,830 16,498 310,551
NET BOOK VALUE
At 30 April 2024 - - 5,317
At 30 April 2023 - - 6,829

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 93,533 145,400
Directors' current accounts 153,525 110,042
Tax 45,701 36,466
CT refund 947 4,030
293,706 295,938

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 8) 132,790 71,457
Trade creditors 57,625 48,311
Invoice discounting creditor 59,765 98,925
Tax 14,676 9,471
Social security and other taxes 5,180 4,667
VAT 30,121 28,840
Other creditors 7,646 82
Pension creditor 916 781
Accrued expenses 4,358 5,182
313,077 267,716

EMR International Limited (Registered number: 02490549)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 8) 66,153 25,694
Other loans (see note 8) 57,750 73,665
123,903 99,359

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 37,499

8. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 17,790 28,402
Bank loans 60,236 8,333
Other loans 21,000 10,000
Capital on tap 33,764 24,722
132,790 71,457

Amounts falling due between two and five years:
Bank loans - 2-5 years 66,153 25,694
Other loans - 2-5 years 57,750 36,166
123,903 61,860

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 37,499

EMR International Limited (Registered number: 02490549)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Invoice discounting creditor 59,765 98,925

The amount of £59,765 (2023 - £98,925) shown as invoice discounting creditor in the balance sheet is secured on the book debts of the company, with a floating charge over all assets.

10. RELATED PARTY DISCLOSURES

R F Walker
Director 2024 2023

Capital introduced/(withdrawn) 43,482 28,061

At the balance sheet date the amount due from the director was £153,525 (2023 - £110,043.)

11. ULTIMATE CONTROLLING PARTY

The controlling party is R F Walker.