EMOTIONAL RESCUE LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 1946989

EMOTIONAL RESCUE LIMITED

Filleted Unaudited Financial Statements

31 December 2024

EMOTIONAL RESCUE LIMITED

Financial Statements

Year ended 31 December 2024

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

EMOTIONAL RESCUE LIMITED

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of EMOTIONAL RESCUE LIMITED

Year ended 31 December 2024

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

HARPER SHELDON LIMITED Chartered Accountants

Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL51 6TQ

27 September 2025

EMOTIONAL RESCUE LIMITED

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	6	101,204	139,706

Current assets

Stocks		804,087	702,878
Debtors	7	2,408,811	5,177,062
Cash at bank and in hand		937,761	1,029,559
		------------	------------
		4,150,659	6,909,499

Creditors: amounts falling due within one year	8	( 1,132,010)	( 1,104,375)
		------------	------------
Net current assets		3,018,649	5,805,124
		------------	------------
Total assets less current liabilities		3,119,853	5,944,830

Creditors: amounts falling due after more than one year	9	( 25,262)	( 39,939)

Provisions	( 30,677)	( 35,735)
	------------	------------
Net assets	3,063,914	5,869,156
	------------	------------

EMOTIONAL RESCUE LIMITED

Statement of Financial Position (continued)

31 December 2024

	2024	2023
Note	£	£

Capital and reserves

Called up share capital	62,000	62,000
Capital redemption reserve	38,000	38,000
Share premium account	24,000	24,000
Profit and loss account	2,939,914	5,745,156
	------------	------------
Shareholders funds	3,063,914	5,869,156
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 September 2025 , and are signed on behalf of the board by:

B. Smith	Mrs J. Rutter
Director	Director

Company registration number: 1946989

EMOTIONAL RESCUE LIMITED

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Staverton Technology Park, Herrick Way, Staverton, Cheltenham, Glos, GL51 6TQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Domain names	-	20% straight line

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment and software	-	40% reducing balance
Fixtures, fittings and equipment	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Hire purchase contracts

Assets held under hire purchase contracts are capitalised as tangible fixed assets at their fair value with the corresponding liability included as an obligation under hire purchase contracts. Hire purchase repayments are treated as consisting of capital and interest elements, and interest is charged to the profit and loss account on a straight line basis which is considered to be a reasonable approximation to a constant rate of charge on the outstanding balance.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Pension costs

The company operates defined contribution pension schemes for the benefit of its employees. The assets of the schemes are held separately from those of the company in independently administered funds. The pension costs charge represents contributions payable for the period by the company to the funds.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 17 (2023: 18 ).

5. Intangible assets

	Domain names
	£
Cost
At 1 January 2024 and 31 December 2024	37,639
	--------
Amortisation
At 1 January 2024 and 31 December 2024	37,639
	--------
Carrying amount
At 31 December 2024	–
	--------
At 31 December 2023	–
	--------

6. Tangible assets

	Computer equipment and software	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2024	40,490	79,021	139,100	258,611
Additions	479	259	–	738
Disposals	( 15,048)	( 1,494)	( 19,851)	( 36,393)
	--------	--------	---------	---------
At 31 December 2024	25,921	77,786	119,249	222,956
	--------	--------	---------	---------
Depreciation
At 1 January 2024	27,830	30,514	60,561	118,905
Charge for the year	5,177	7,282	19,515	31,974
Disposals	( 13,106)	( 608)	( 15,413)	( 29,127)
	--------	--------	---------	---------
At 31 December 2024	19,901	37,188	64,663	121,752
	--------	--------	---------	---------
Carrying amount
At 31 December 2024	6,020	40,598	54,586	101,204
	--------	--------	---------	---------
At 31 December 2023	12,660	48,507	78,539	139,706
	--------	--------	---------	---------

7. Debtors

	2024	2023
	£	£
Trade debtors	1,161,465	1,054,786
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,102,291	3,947,283
Other debtors	145,055	174,993
	------------	------------
	2,408,811	5,177,062
	------------	------------

Other debtors include £6,100 (2023 - £3,880) falling due after more than one year.

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	267,328	384,151
Social security and other taxes	280,502	212,396
Other creditors	584,180	507,828
	------------	------------
	1,132,010	1,104,375
	------------	------------

Other creditors include obligations under hire purchase contracts of £14,677 (2023 - £14,677) and are secured by charges over the assets to which they relate.

9. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Other creditors	25,262	39,939
	--------	--------

Other creditors comprise obligations under hire purchase contracts which are secured by charges over the assets to which they relate.

10. Guarantees, contingencies and other financial commitments

The company has provided a guarantee at the year end of £220,000 (2023 - £340,000) in respect of the lease of premises occupied by a company in which Emotional Rescue Limited has a trading relationship.

The company had other financial commitments at the year end of £137,570 (2023 - £180,721).