REGISTERED NUMBER: 08014983 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Emergency First Aid Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Hyde

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

08014983 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

823

764

CURRENT ASSETS

Debtors

5

16,832

19,911

Cash at bank

2,704

2,543

19,536

22,454

CREDITORS

Amounts falling due within one year

6

14,104

14,705

NET CURRENT ASSETS

5,432

7,749

TOTAL ASSETS LESS CURRENT LIABILITIES

6,255

8,513

CREDITORS

Amounts falling due after more than one year

7

5,874

7,651

NET ASSETS

381

862

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

280

761

381

862

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

Mr D Hyde - Director

1.	STATUTORY INFORMATION

Emergency First Aid Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

400

668

947

2,015

Additions

120

115

-

235

At 30 April 2026

520

783

947

2,250

DEPRECIATION

At 1 May 2025

284

281

686

1,251

Charge for year

35

76

65

176

At 30 April 2026

319

357

751

1,427

NET BOOK VALUE

At 30 April 2026

201

426

196

823

At 30 April 2025

116

387

261

764

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

2,370

2,305

Other debtors

14,462

17,606

16,832

19,911

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

1,778

1,778

Taxation and social security

12,326

12,927

14,104

14,705

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

5,874

7,651

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

Mr D Hyde

Balance outstanding at start of year

13,163

9,861

Amounts advanced

41,440

62,359

Amounts repaid

(44,583

)

(59,057

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,020

13,163

9.	RELATED PARTY DISCLOSURES

The director Mr D Hyde is considered to be key management personnel.