Emergency Medicine Expert Reports Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12133346 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Emergency Medicine Expert Reports Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

139,296

169,866

CURRENT ASSETS

Debtors

5

20,400

7,595

Cash at bank

45,073

10,915

65,473

18,510

CREDITORS

Amounts falling due within one year

6

26,634

31,714

NET CURRENT ASSETS/(LIABILITIES)

38,839

(13,204

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

178,135

156,662

CREDITORS

Amounts falling due after more than one
year

7

(105,037

)

(125,515

)

PROVISIONS FOR LIABILITIES

8

(14,926

)

(6,593

)

NET ASSETS

58,172

24,554

CAPITAL AND RESERVES

Called up share capital

9

104

Retained earnings

58,068

24,450

SHAREHOLDERS' FUNDS

58,172

24,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

Dr D P J Kirby - Director

1.	STATUTORY INFORMATION

Emergency Medicine Expert Reports Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12133346

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

908

188,557

4,905

194,370

Additions

405

-

3,770

4,175

At 31 March 2026

1,313

188,557

8,675

198,545

DEPRECIATION

At 1 April 2025

396

23,008

1,100

24,504

Charge for year

328

33,109

1,308

34,745

At 31 March 2026

724

56,117

2,408

59,249

NET BOOK VALUE

At 31 March 2026

589

132,440

6,267

139,296

At 31 March 2025

512

165,549

3,805

169,866

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

20,400

7,595

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

20,479

Tax

(32

)

(4,404

)

Social security and other taxes

855

347

Directors' current accounts

4,312

14,812

Accrued expenses

1,020

480

26,634

31,714

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Hire purchase contracts

105,037

125,515

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

14,926

6,593

Deferred

tax

£

Balance at 1 April 2025

6,593

Provided during year

8,333

Balance at 31 March 2026

14,926

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary A

1

100

1

Ordinary B

1

Ordinary C

1

Ordinary D

1

Ordinary E

1

104

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

Dr D P J Kirby

Balance outstanding at start of year

(14,812

)

9,888

Amounts advanced

57,812

70,712

Amounts repaid

(47,312

)

(95,412

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(4,312

)

(14,812

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr D P J Kirby.