REGISTERED NUMBER: 03518926 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

EMD (Services) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M T Fallon

SECRETARY:

Mrs K M Fallon

REGISTERED OFFICE:

14-16 Carter Street

Uttoxeter

Staffordshire

ST14 8EU

REGISTERED NUMBER:

03518926 (England and Wales)

ACCOUNTANTS:

Paterson Brodie Limited

Chartered Certified Accountants

Cliveden Chambers

Cliveden Place

Longton

Stoke-on-Trent

Staffordshire

ST3 4JB

FIXED ASSETS

Tangible assets

4

13,700

18,405

CURRENT ASSETS

Stocks

5,582

11,760

Debtors

5

28,463

40,031

Cash at bank and in hand

87,726

87,564

121,771

139,355

CREDITORS

Amounts falling due within one year

6

23,814

26,027

NET CURRENT ASSETS

97,957

113,328

TOTAL ASSETS LESS CURRENT LIABILITIES

111,657

131,733

CREDITORS

Amounts falling due after more than one year

7

80,000

77,697

NET ASSETS

31,657

54,036

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

31,557

53,936

SHAREHOLDERS' FUNDS

31,657

54,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 October 2025 and were signed by:

M T Fallon - Director

1.	STATUTORY INFORMATION

EMD (Services) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

5% on cost

Medical equipment

-

20% on cost

Fixtures and fittings

-

at varying rates on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Medical

and

property

equipment

fittings

£

£

£

COST

At 1 April 2024

and 31 March 2025

58,039

46,959

15,540

DEPRECIATION

At 1 April 2024

58,039

46,959

15,540

Charge for year

-

-

-

At 31 March 2025

58,039

46,959

15,540

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

43,300

6,934

170,772

DEPRECIATION

At 1 April 2024

25,033

6,796

152,367

Charge for year

4,567

138

4,705

At 31 March 2025

29,600

6,934

157,072

NET BOOK VALUE

At 31 March 2025

13,700

-

13,700

At 31 March 2024

18,267

138

18,405

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

21,583

24,826

Tax

-

7,539

Prepayments

6,880

7,666

28,463

40,031

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

9,184

12,352

Social security and other taxes

11,089

8,998

Other creditors

131

855

Accrued expenses

3,410

3,822

23,814

26,027

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Directors loan account

80,000

77,697

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

53,936

Deficit for the year

(18,468

)

Dividends

(3,911

)

At 31 March 2025

31,557