Company Registration No. 11503400 (England and Wales)
Emerald First Aid Training Ltd
Unaudited accounts
for the year ended 31 August 2025
Emerald First Aid Training Ltd
Unaudited accounts
Contents
Emerald First Aid Training Ltd
Company Information
for the year ended 31 August 2025
Company Number
11503400 (England and Wales)
Registered Office
26 Percivale Road
Yeovil
Somerset
BA21 3GZ
England
Accountants
Wessex Commercial Solutions Limited
Yeovil Innovation Centre
Barracks Close
Yeovil
BA22 8RN
Emerald First Aid Training Ltd
Statement of financial position
as at 31 August 2025
Intangible assets
3,553
4,073
Tangible assets
14,703
13,939
Cash at bank and in hand
2,718
2,462
Creditors: amounts falling due within one year
(36,081)
(34,007)
Net current assets/(liabilities)
5,641
(466)
Total assets less current liabilities
23,897
17,546
Creditors: amounts falling due after more than one year
(403)
(2,462)
Called up share capital
100
100
Profit and loss account
23,394
14,984
Shareholders' funds
23,494
15,084
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2026 and were signed on its behalf by
Ashley John Hunt
Director
Company Registration No. 11503400
Emerald First Aid Training Ltd
Notes to the Accounts
for the year ended 31 August 2025
Emerald First Aid Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 11503400. The registered office is 26 Percivale Road, Yeovil, Somerset, BA21 3GZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared using the historical cost convention except that as disclosed in the
accounting policies certain items are shown at fair value.
The accounts are presented in £ sterling.
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of
services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,
rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation at 10% straight line.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Emerald First Aid Training Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
5,433
19,245
4,851
29,529
Additions
3,294
-
1,348
4,642
At 31 August 2025
8,727
19,245
6,199
34,171
At 1 September 2024
2,402
11,130
2,058
15,590
Charge for the year
1,639
1,623
616
3,878
At 31 August 2025
4,041
12,753
2,674
19,468
At 31 August 2025
4,686
6,492
3,525
14,703
At 31 August 2024
3,031
8,115
2,793
13,939
Amounts falling due within one year
Accrued income and prepayments
397
101
Other debtors
30,869
21,942
Emerald First Aid Training Ltd
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
683
884
Obligations under finance leases and hire purchase contracts
1,410
1,968
Trade creditors
2,686
2,384
Taxes and social security
15,400
11,837
Other creditors
3,900
3,900
Deferred income
9,947
9,909
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
403
1,763
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).