EMR Enterprises Limited

EMR Enterprises Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,890	3,499
		4,890	3,499
Current assets
Stocks	4	2,000	-
Cash at bank and in hand		10,436	5,177
		12,436	5,177
Creditors: amount falling due within one year	5	(3,740)	(2,798)
Net current assets		8,696	2,379

Total assets less current liabilities		13,586	5,878
Net assets		13,586	5,878

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		13,584	5,876
Shareholders' funds		13,586	5,878

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 31 October 2025 and were signed by:

-------------------------------
Elizabeth Mary Rogerson
Director

EMR Enterprises Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

EMR Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 14727259, registration address Holly House, Links Avenue, Wolverhampton, WV6 9QF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 0).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 April 2024	4,666	4,666
Additions	3,020	3,020
Disposals	-	-
At 31 March 2025	7,686	7,686
Depreciation
At 01 April 2024	1,167	1,167
Charge for year	1,629	1,629
On disposals	-	-
At 31 March 2025	2,796	2,796
Net book values
Closing balance as at 31 March 2025	4,890	4,890
Opening balance as at 01 April 2024	3,499	3,499

Stocks

	2025 £		2024 £
Stocks	2,000		-
	2,000		-

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	1,482	541
Directors' Current Accounts	2,258	2,257
	3,740	2,798

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £1.00 each	2		2
	2		2

Registered Number: 14727259
England and Wales
Filleted Accounts

for the year ended 31 March 2025
for
EMR ENTERPRISES LIMITED