ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 09774674

EMERDIS SERVICES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

EMERDIS SERVICES LIMITED

REGISTERED NUMBER: 09774674

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		496		251
			496		251
Current assets
Stocks		-		10,523
Debtors: amounts falling due within one year	5	18,021		196,960
Cash at bank and in hand		58,424		5,595
		76,445		213,078
Creditors: amounts falling due within one year	6	(53,825)		(168,132)
Net current assets			22,620		44,946
Total assets less current liabilities			23,116		45,197
Creditors: amounts falling due after more than one year	7		-		(1,644)

Net assets			23,116		43,553

Capital and reserves
Called up share capital	9	118	116
Share premium account		92,881	92,881
Capital redemption reserve		79	79
Profit and loss account		(69,962)	(49,523)
		23,116	43,553

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EMERDIS SERVICES LIMITED

REGISTERED NUMBER: 09774674

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 May 2026.

R K Mathur

Director

The notes on pages 3 to 8 form part of these financial statements.

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EMERDIS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP

The following principal accounting policies have been applied:

1.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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EMERDIS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies (continued)

1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

1.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

1.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

1.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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EMERDIS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies (continued)

1.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods.

Depreciation is provided on the following basis:

				Plant and machinery	-	33%	Reducing balance
				Office equipment	-	33%	Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

1.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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EMERDIS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.	General information

Emerdis Services Limited is a private company, limited by shares and incorporated in England.

Its registered number is: 09774674

Its Registered Office is:

Invision House
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 1).

4.	Tangible fixed assets

	Plant and machinery	Office equipment	Total
	£	£	£
Cost or valuation
At 1 January 2025	4,602	1,736	6,338
Additions	-	490	490
At 31 December 2025	4,602	2,226	6,828
Depreciation
At 1 January 2025	4,415	1,672	6,087
Charge for the year on owned assets	62	183	245
At 31 December 2025	4,477	1,855	6,332
Net book value
At 31 December 2025	125	371	496
At 31 December 2024	187	64	251

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EMERDIS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	10,857	193,605
Other debtors	-	3,355
Amounts due from connected parties	7,164	-
	18,021	196,960

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	-	3,415
Trade creditors	21,438	108,708
Other taxation and social security	649	634
Other creditors	30,238	53,950
Accruals and deferred income	1,500	1,425
	53,825	168,132

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	1,644
	-	1,644

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EMERDIS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Amounts falling due within one year
Bank loans	-	3,415
	-	3,415
Amounts falling due 1-2 years
Bank loans	-	1,644
	-	1,644


	-	5,059

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100.00	100.00
20 (2024 - 20) Preference shares of $1.00 each	15.24	15.80
1 (2024 - ) Ordinary B share of £1.00	1.00	-
1 (2024 - ) Ordinary C share of £1.00	1.00	-
1 (2024 - ) Ordinary D share of £1.00	1.00	-

	118.24	115.80

During the year the Company issued one Ordinary B £1 share, one Ordinary C £1 share and one Ordinary D £1 share for a total consideration of £3.

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