Registered number
03629467
eMarketing Services Ltd
Filleted Accounts
31 December 2024
eMarketing Services Ltd
Registered number: 03629467
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 679,206 489,002
Current assets
Debtors 4 4,025 20,025
Cash at bank and in hand 24,159 12,189
28,184 32,214
Creditors: amounts falling due within one year 5 (166,603) (11,921)
Net current (liabilities)/assets (138,419) 20,293
Total assets less current liabilities 540,787 509,295
Provisions for liabilities (22,901) (22,901)
Net assets 517,886 486,394
Capital and reserves
Called up share capital 100 100
Revaluation reserve 6 91,605 91,605
Profit and loss account 426,181 394,689
Shareholders' funds 517,886 486,394
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Kamruddin Isap Kothia
Director
Approved by the board on 10 June 2025
eMarketing Services Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 January 2024 654,301
Additions 201,000
At 31 December 2024 855,301
Depreciation
At 1 January 2024 165,299
Charge for the year 10,796
At 31 December 2024 176,095
Net book value
At 31 December 2024 679,206
At 31 December 2023 489,002
4 Debtors 2024 2023
£ £
Trade debtors 4,025 4,025
Other debtors - 16,000
4,025 20,025
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,258 139
Taxation and social security costs 13,947 11,992
Other creditors 151,398 (210)
166,603 11,921
6 Revaluation reserve 2024 2023
£ £
At 1 January 2024 91,605 -
Gain on revaluation of land and buildings - 114,506
Deferred taxation arising on the revaluation of land and buildings - (22,901)
At 31 December 2024 91,605 91,605
7 Other information
eMarketing Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Capricorn House
Capricorn Park, Blakewater Road
Blackburn
Lancashire
BB1 5QR
eMarketing Services Ltd 03629467 false 2024-01-01 2024-12-31 2024-12-31 VT Final Accounts April 2025 Kamruddin Isap Kothia No description of principal activity 03629467 2023-01-01 2023-12-31 03629467 core:RevaluationReserve core:LandBuildings 2023-01-01 2023-12-31 03629467 core:RevaluationReserve 2023-01-01 2023-12-31 03629467 core:WithinOneYear 2023-12-31 03629467 core:ShareCapital 2023-12-31 03629467 core:OtherReservesSubtotal 2023-12-31 03629467 core:RetainedEarningsAccumulatedLosses 2023-12-31 03629467 core:RevaluationReserve 2022-12-31 03629467 2024-01-01 2024-12-31 03629467 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03629467 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03629467 bus:Director40 2024-01-01 2024-12-31 03629467 1 2024-01-01 2024-12-31 03629467 2 2024-01-01 2024-12-31 03629467 core:LandBuildings 2024-01-01 2024-12-31 03629467 core:RevaluationReserve core:LandBuildings 2024-01-01 2024-12-31 03629467 core:RevaluationReserve 2024-01-01 2024-12-31 03629467 countries:England 2024-01-01 2024-12-31 03629467 bus:FRS102 2024-01-01 2024-12-31 03629467 bus:FilletedAccounts 2024-01-01 2024-12-31 03629467 2024-12-31 03629467 core:WithinOneYear 2024-12-31 03629467 core:ShareCapital 2024-12-31 03629467 core:OtherReservesSubtotal 2024-12-31 03629467 core:RetainedEarningsAccumulatedLosses 2024-12-31 03629467 core:LandBuildings 2024-12-31 03629467 core:RevaluationReserve 2024-12-31 03629467 2023-12-31 03629467 core:LandBuildings 2023-12-31 03629467 core:RevaluationReserve 2023-12-31 iso4217:GBP xbrli:pure