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Registered number: 04524265
Emergency Response Training Limited
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04524265
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,082 6,248
8,082 6,248
CURRENT ASSETS
Stocks 5 1,300 1,300
Debtors 6 58,138 33,010
Cash at bank and in hand 71,658 88,588
131,096 122,898
Creditors: Amounts Falling Due Within One Year 7 (61,018 ) (55,846 )
NET CURRENT ASSETS (LIABILITIES) 70,078 67,052
TOTAL ASSETS LESS CURRENT LIABILITIES 78,160 73,300
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,536 ) (1,153 )
NET ASSETS 76,624 72,147
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 76,424 71,947
SHAREHOLDERS' FUNDS 76,624 72,147
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For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Profit and Loss Account.
On behalf of the board
Mrs D J Pearson
Director
25 February 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Emergency Response Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04524265 . The registered office is Canberra House 10 First Ave, Robin Hood Airport, Doncaster, South Yorkshire, DN9 3GA.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 15% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 11)
11 11
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 8,952 6,751 902 8,364 24,969
Additions - - 739 3,772 4,511
As at 31 October 2024 8,952 6,751 1,641 12,136 29,480
Depreciation
As at 1 November 2023 8,397 2,589 622 7,113 18,721
Provided during the period 152 1,350 142 1,033 2,677
As at 31 October 2024 8,549 3,939 764 8,146 21,398
Net Book Value
As at 31 October 2024 403 2,812 877 3,990 8,082
As at 1 November 2023 555 4,162 280 1,251 6,248
5. Stocks
2024 2023
£ £
Stock 1,300 1,300
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 51,367 29,432
Other debtors 6,771 3,578
58,138 33,010
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,580 7,241
Other creditors 28,895 26,883
Taxation and social security 25,543 21,722
61,018 55,846
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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