REGISTERED NUMBER: 02490549 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

EMR International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R F Walker

Mrs J E Walker

Ms L C 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

FIXED ASSETS

Property, plant and equipment

4

3,806

5,317

CURRENT ASSETS

Inventories

39,935

39,540

Debtors

5

211,171

293,706

Cash at bank

82

32

251,188

333,278

CREDITORS

Amounts falling due within one year

6

411,975

313,077

NET CURRENT (LIABILITIES)/ASSETS

(160,787

)

20,201

TOTAL ASSETS LESS CURRENT LIABILITIES

(156,981

)

25,518

CREDITORS

Amounts falling due after more than one year

7

(69,635

)

(123,903

)

PROVISIONS FOR LIABILITIES

(861

)

(925

)

NET LIABILITIES

(227,477

)

(99,310

)

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

(237,477

)

(109,310

)

SHAREHOLDERS' FUNDS

(227,477

)

(99,310

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 9 September 2025 and were signed on its behalf by:

R F Walker - Director

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.

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.

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 (2024 - 13 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

and 30 April 2025

17,014

250,568

14,958

DEPRECIATION

At 1 May 2024

17,014

245,305

14,904

Charge for year

-

1,457

54

At 30 April 2025

17,014

246,762

14,958

NET BOOK VALUE

At 30 April 2025

-

3,806

-

At 30 April 2024

-

5,263

54

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

16,830

16,498

315,868

DEPRECIATION

At 1 May 2024

16,830

16,498

310,551

Charge for year

-

-

1,511

At 30 April 2025

16,830

16,498

312,062

NET BOOK VALUE

At 30 April 2025

-

-

3,806

At 30 April 2024

-

-

5,317

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

73,570

93,533

Directors' current accounts

89,079

153,525

Tax

48,522

45,701

CT refund

-

947

211,171

293,706

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts (see note 8)

164,703

132,790

Trade creditors

73,796

57,625

Invoice discounting creditor

72,429

59,765

Tax

3,796

14,676

Social security and other taxes

16,104

5,180

VAT

76,739

30,121

Other creditors

-

7,646

Pension creditor

710

916

Accrued expenses

3,698

4,358

411,975

313,077

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans (see note 8)

32,885

66,153

Other loans (see note 8)

36,750

57,750

69,635

123,903

8.

LOANS

An analysis of the maturity of loans is given below:

30.4.25

30.4.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

25,215

17,790

Bank loans

79,293

60,236

Other loans

21,000

21,000

Capital on tap

39,195

33,764

164,703

132,790

Amounts falling due between two and five years:

Bank loans - 2-5 years

32,885

66,153

Other loans - 2-5 years

36,750

57,750

69,635

123,903

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Invoice discounting creditor

72,429

59,765

The amount of £72,429 (2024 - £59,765) 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

2025

2024

Capital introduced/(withdrawn)

64,446

43,482

At the balance sheet date the amount due from the director was £89,079 (2024 - £153,525).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is R F Walker.