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REGISTERED NUMBER: 07037001 (England and Wales)














Unaudited Financial Statements

for the Year Ended 29 October 2024

for

EMS Waves Limited

EMS Waves Limited (Registered number: 07037001)






Contents of the Financial Statements
for the Year Ended 29 October 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


EMS Waves Limited (Registered number: 07037001)

Balance Sheet
29 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 534
Tangible assets 5 - -
Investments 6 4,003 4,003
4,003 4,537

CURRENT ASSETS
Debtors 7 498,305 498,168

CREDITORS
Amounts falling due within one year 8 410,391 409,568
NET CURRENT ASSETS 87,914 88,600
TOTAL ASSETS LESS CURRENT LIABILITIES 91,917 93,137

CREDITORS
Amounts falling due after more than one year 9 491,031 491,031
NET LIABILITIES (399,114 ) (397,894 )

CAPITAL AND RESERVES
Called up share capital 910 910
Share premium 7,722 7,722
Retained earnings (407,746 ) (406,526 )
SHAREHOLDERS' FUNDS (399,114 ) (397,894 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:





Mrs A A Gough - Director


EMS Waves Limited (Registered number: 07037001)

Notes to the Financial Statements
for the Year Ended 29 October 2024

1. STATUTORY INFORMATION

EMS Waves Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07037001

Registered office: Unit H, Great Fenton Business Park
Grove Road
Fenton
Stoke on Trent
Staffordshire
ST4 4LZ

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.

After making enquiries, the company has the support of it's creditors and the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being the 12 month period from the date of these accounts being approved, and therefore the financial statements have been prepared on a going concern basis.

Preparation of consolidated financial statements
The financial statements contain information about EMS Waves Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Intangible fixed assets
Patents and Licences have been fully amortised.

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 has been fully depreciated.

Computer equipment has been fully depreciated.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

EMS Waves Limited (Registered number: 07037001)

Notes to the Financial Statements - continued
for the Year Ended 29 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 30 October 2023
and 29 October 2024 75,872
AMORTISATION
At 30 October 2023 75,338
Amortisation for year 534
At 29 October 2024 75,872
NET BOOK VALUE
At 29 October 2024 -
At 29 October 2023 534

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 30 October 2023
and 29 October 2024 10,149 10,370 20,519
DEPRECIATION
At 30 October 2023
and 29 October 2024 10,149 10,370 20,519
NET BOOK VALUE
At 29 October 2024 - - -
At 29 October 2023 - - -

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 30 October 2023
and 29 October 2024 4,003
NET BOOK VALUE
At 29 October 2024 4,003
At 29 October 2023 4,003

EMS Waves Limited (Registered number: 07037001)

Notes to the Financial Statements - continued
for the Year Ended 29 October 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 769 769
Other debtors 497,536 497,399
498,305 498,168

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,644 6,607
Amounts owed to group undertakings 15,537 15,537
Other creditors 388,210 387,424
410,391 409,568

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 491,031 491,031