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Registration number: 12165814

Em-Plus Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Em-Plus Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

Em-Plus Ltd

Company Information

Director

Miss Emily Osman

Company secretary

Miss Emily Osman

Registered office

1 Fishers Way
Wembley
Middlesex
HA0 2FN

Accountants

K & N Accounting Ltd 60 Windsor Avenue
London
South West London
SW19 2RR

 

Em-Plus Ltd

(Registration number: 12165814)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Other financial assets

4

20,000

-

Current assets

 

Debtors

5

3,384

17,585

Cash at bank and in hand

 

811

3,228

 

4,195

20,813

Creditors: Amounts falling due within one year

6

(5,422)

(1,206)

Net current (liabilities)/assets

 

(1,227)

19,607

Total assets less current liabilities

 

18,773

19,607

Creditors: Amounts falling due after more than one year

6

(15,318)

(19,269)

Net assets

 

3,455

338

Capital and reserves

 

Called up share capital

7

10

10

Retained earnings

3,445

328

Shareholders' funds

 

3,455

338

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 June 2025
 

.........................................
Miss Emily Osman
Company secretary and director

 

Em-Plus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1 Fishers Way
Wembley
Middlesex
HA0 2FN
England

These financial statements were authorised for issue by the director on 6 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Em-Plus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Em-Plus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Other financial assets (current and non-current)

Financial assets at fair value through profit and loss
£

Total
£

Non-current financial assets

Cost or valuation

Additions

20,000

20,000

At 30 September 2024

20,000

20,000

Impairment

Carrying amount

At 30 September 2024

20,000

20,000

5

Debtors

Current

2024
£

2023
£

Other debtors

3,384

17,585

 

3,384

17,585

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

5,422

1,206

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

8

15,318

19,269

7

Share capital

Allotted, called up and fully paid shares

 

Em-Plus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

2024

2023

No.

£

No.

£

Ordinary of £1 each

10

10

10

10

       

8

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

15,318

19,269

9

Dividends

2024

2023

£

£

Final dividend of £20,000.00 (2023 - £5,000.00) per ordinary share

20,000

5,000

 

 

10

Related party transactions

 

Em-Plus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Transactions with the director

2024

At 1 October 2023
£

Advances to director
£

At 30 September 2024
£

Miss Emily Osman

Advance

-

3,384

3,384

2023

At 1 September 2022
£

Advances to director
£

At 30 September 2023
£

Miss Emily Osman

Advance

-

17,586

17,586

 

Em-Plus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Director's remuneration

The director's remuneration for the year was as follows:

2024
£

2023
£

Remuneration

9,100

9,400