REGISTERED NUMBER: 04301059 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Emergency Systems Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D Winstanley

Ms P Winstanley

REGISTERED OFFICE:

17-19 Park Street

Lytham

Lancashire

FY8 5LU

REGISTERED NUMBER:

04301059 (England and Wales)

ACCOUNTANTS:

Ashworth Treasure Limited

Chartered Accountants

17-19 Park Street

Lytham

Lancashire

FY8 5LU

BANKERS:

Virgin Money

34 Princes Street

Stockport

SK1 1RE

FIXED ASSETS

Tangible assets

4

238,385

271,490

CURRENT ASSETS

Stocks

66,738

82,130

Debtors

401,542

325,598

Cash at bank

409,036

195,499

877,316

603,227

CREDITORS

Amounts falling due within one year

439,498

242,567

NET CURRENT ASSETS

437,818

360,660

TOTAL ASSETS LESS CURRENT LIABILITIES

676,203

632,150

CREDITORS

Amounts falling due after more than one year

5

43,408

40,687

NET ASSETS

632,795

591,463

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

632,695

591,363

SHAREHOLDERS' FUNDS

632,795

591,463

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 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

Mr D Winstanley - Director

1.	STATUTORY INFORMATION

Emergency Systems Limited 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of the revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

5% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Fixed assets are stated at purchase price, less depreciation and amounts written off, such as impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in the profit and loss. Reversals of impairment losses are also recognised in the profit or loss.

Financial instruments

The following assets and liabilities are classified as financial instruments - investments in subsidiaries, trade debtors, trade creditors, hire purchase contracts, bank loans, other loans and inter-group balances.

Investments in subsidiary undertakings are measured at cost less impairment.

Hire purchase contracts and bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Inter-group balances (being repayable on demand), trade debtors, trade creditors and other loans are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment and if applicable recognised as appropriate.

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.

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.

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.

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

Leases

Rental payments under operating leases, including any lease incentives, are charged to the profit and loss account on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases are consumed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

487,997

Additions

19,590

Disposals

(21,950

)

At 30 April 2026

485,637

DEPRECIATION

At 1 May 2025

216,507

Charge for year

51,014

Eliminated on disposal

(20,269

)

At 30 April 2026

247,252

NET BOOK VALUE

At 30 April 2026

238,385

At 30 April 2025

271,490

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable by instalments

Bank loans more 5 yr by instal

7,125

6,493

6.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

50,357

47,730

The bank loan is secured by a legal charge over the property.