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Registered number: 03561134
EMS Technical Personnel Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Mountsides Limited
Chartered Accountants
2 Mountside
Stanmore
Middlesex
HA7 2DT
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03561134
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 6,813
Tangible Assets 5 2,928 2,654
2,928 9,467
CURRENT ASSETS
Debtors 801,102 716,281
Cash at bank and in hand 82,581 6,096
883,683 722,377
Creditors: Amounts Falling Due Within One Year (673,904 ) (505,026 )
NET CURRENT ASSETS (LIABILITIES) 209,779 217,351
TOTAL ASSETS LESS CURRENT LIABILITIES 212,707 226,818
NET ASSETS 212,707 226,818
CAPITAL AND RESERVES
Called up share capital 7 66 66
Capital redemption reserve 34 34
Profit and Loss Account 212,607 226,718
SHAREHOLDERS' FUNDS 212,707 226,818
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For the year ending 31 December 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 his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D M Casey
Director
26 June 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
EMS Technical Personnel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03561134 . The registered office is 2 Mountsides, Stanmore, Middlesex, HA8 5BQ.
The presentation currency of the financial statements is the Pound Sterling (£)
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, excluding discounts, rebates, value added tax and other sales taxes.
Turnover has also been recognised in respect on ongoing services, with the value of work completed but unbilled at the balance sheet date being taken to turnover and the associated costs, where not invoiced at that date, being accrued for.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets represent development costs and are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Intangible assets are amortised evenly over their estimated useful life of two years.
2.4. 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 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Intangible Assets
Total
£
Cost
As at 1 January 2024 17,813
As at 31 December 2024 17,813
Amortisation
As at 1 January 2024 11,000
Provided during the period 6,813
As at 31 December 2024 17,813
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 6,813
5. Tangible Assets
Total
£
Cost
As at 1 January 2024 30,024
Additions 1,022
As at 31 December 2024 31,046
Depreciation
As at 1 January 2024 27,370
Provided during the period 748
As at 31 December 2024 28,118
Net Book Value
As at 31 December 2024 2,928
As at 1 January 2024 2,654
6. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 237,262 122,885
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
66 Ordinary Shares of £ 1.00 each 66 66
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