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Registered Number: 06610686
England and Wales
E.M.S SOUTHWEST LIMITED
Filleted Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

E.M.S Southwest Limited Contents Page For the year ended 31 July 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

E.M.S Southwest Limited Company Information For the year ended 31 July 2025
Director | Paul Lea
Registered Number | 06610686
Registered Office | 339 Two Mile Hill Road Kingswood Bristol Bristol BS15 1AN
Accountants | Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN
1

E.M.S Southwest Limited Director's Report For the year ended 31 July 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 July 2025. Principal activities Principal activity of the company during the financial year was retail sale of medical and orthopaedic goods. Director The director who served the company throughout the year was as follows:
Paul Lea
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Paul Lea Director
Date approved: 16 March 2026 2

E.M.S Southwest Limited Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 July 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 16 March 2026 3

E.M.S Southwest Limited Income Statement For the year ended 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 115,747 |  | 138,389
Cost of sales |  | (67,050) |  | (87,460)
Gross profit |  | 48,697 |  | 50,929
Administrative expenses |  | (38,520) |  | (36,320)
Other operating income |  | 509 |  | 105
Operating profit |  | 10,686 |  | 14,714
Other interest receivable and similar income |  | 82 |  | 53
Interest payable and similar charges |  | 0 |  | (1)
Profit/(Loss) on ordinary activities before taxation |  | 10,768 |  | 14,766
Tax on profit on ordinary activities |  | (1,641) |  | (3,012)
Profit/(Loss) for the financial year |  | 9,127 |  | 11,754
4

E.M.S Southwest Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 4,667 |  | 3,100
|  | 4,667 |  | 3,100
Current assets |  |  |
Debtors | 6 | 10,008 |  | 8,657
Cash at bank and in hand |  | 25,798 |  | 26,430
|  | 35,806 |  | 35,087
Creditors: amount falling due within one year | 7 | (6,658) |  | (4,500)
Net current assets |  | 29,148 |  | 30,587
Total assets less current liabilities |  | 33,815 |  | 33,687
Creditors: amount falling due after more than one year | 8 | (1) |  | 0
Net assets |  | 33,814 |  | 33,687
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 33,813 |  | 33,686
Shareholders' funds |  | 33,814 |  | 33,687
For the year ended 31 July 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 16 March 2026 and were signed by:
------------------------------- Paul Lea Director
5

E.M.S Southwest Limited Statement of Changes in Equity For the year ended 31 July 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 August 2023 |  | 1 |  | 29,432 |  | 29,433
Profit for the year |  |  |  | 11,754 |  | 11,754
Total comprehensive income for the year |  | - |  | 11,754 |  | 11,754
Dividends |  |  |  | (7,500) |  | (7,500)
Total investments by and distributions to owners |  | - |  | (7,500) |  | (7,500)
At 31 July 2024 |  | 1 |  | 33,686 |  | 33,687
At 01 August 2024 |  | 1 |  | 33,686 |  | 33,687
Profit for the year |  |  |  | 9,127 |  | 9,127
Total comprehensive income for the year |  | - |  | 9,127 |  | 9,127
Dividends |  |  |  | (9,000) |  | (9,000)
Total investments by and distributions to owners |  | - |  | (9,000) |  | (9,000)
At 31 July 2025 |  | 1 |  | 33,813 |  | 33,814
6

E.M.S Southwest Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information E.M.S Southwest Limited is a private company, limited by shares, registered in England and Wales, registration number 06610686, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN. The presentation currency is £ sterling.
1. | 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. 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:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 15% Reducing Balance
2. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Wages and salaries | 12,580 |  | 12,575
Social security costs | 480 |  | 480
Pension costs, defined contribution plan | 4,764 |  | 4,538
| 17,824 |  | 17,593
Average number of employees during the year | Number |  | Number
Administration | 1 |  | 1
| 1 |  | 1
3. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
4. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 August 2024 | 15,000 |  | 15,000
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 15,000 |  | 15,000
Amortisation
At 01 August 2024 | 15,000 |  | 15,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 July 2025 | 15,000 |  | 15,000
Net book values
At 31 July 2025 | - |  | -
At 31 July 2024 | - |  | -
5. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 3,821 |  | 9,875 |  | 901 |  | 14,597
Additions | 3,333 |  | - |  | - |  | 3,333
Disposals | (3,821) |  | - |  | - |  | (3,821)
At 31 July 2025 | 3,333 |  | 9,875 |  | 901 |  | 14,109
Depreciation
At 01 August 2024 | 3,154 |  | 7,531 |  | 812 |  | 11,497
Charge for year | 500 |  | 586 |  | 13 |  | 1,099
On disposals | (3,154) |  | - |  | - |  | (3,154)
At 31 July 2025 | 500 |  | 8,117 |  | 825 |  | 9,442
Net book values
Closing balance as at 31 July 2025 | 2,833 |  | 1,758 |  | 76 |  | 4,667
Opening balance as at 01 August 2024 | 667 |  | 2,344 |  | 89 |  | 3,100
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 5,726 |  | 115
VAT | 4,282 |  | 8,542
| 10,008 |  | 8,657
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 1,641 |  | 3,012
Accrued Expenses | 875 |  | 875
Payments Received on Account | 3,700 |  | 450
Directors' Current Accounts | 442 |  | 163
| 6,658 |  | 4,500
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Creditors | 1 |  | 0
| 1 |  | 0
7