2022-04-012023-03-312023-03-31false09455043EMERCY LIMITED2023-10-1868100iso4217:GBPxbrli:pure094550432022-04-01094550432023-03-31094550432022-04-012023-03-31094550432021-04-01094550432022-03-31094550432021-04-012022-03-3109455043bus:SmallEntities2022-04-012023-03-3109455043bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3109455043bus:FullAccounts2022-04-012023-03-3109455043bus:PrivateLimitedCompanyLtd2022-04-012023-03-3109455043core:WithinOneYear2023-03-3109455043core:AfterOneYear2023-03-3109455043core:WithinOneYear2022-03-3109455043core:AfterOneYear2022-03-3109455043core:ShareCapital2023-03-3109455043core:SharePremium2023-03-3109455043core:RevaluationReserve2023-03-3109455043core:OtherReservesSubtotal2023-03-3109455043core:RetainedEarningsAccumulatedLosses2023-03-3109455043core:ShareCapital2022-03-3109455043core:SharePremium2022-03-3109455043core:RevaluationReserve2022-03-3109455043core:OtherReservesSubtotal2022-03-3109455043core:RetainedEarningsAccumulatedLosses2022-03-3109455043core:LandBuildings2023-03-3109455043core:PlantMachinery2023-03-3109455043core:Vehicles2023-03-3109455043core:FurnitureFittings2023-03-3109455043core:OfficeEquipment2023-03-3109455043core:NetGoodwill2023-03-3109455043core:IntangibleAssetsOtherThanGoodwill2023-03-3109455043core:ListedExchangeTraded2023-03-3109455043core:UnlistedNon-exchangeTraded2023-03-3109455043core:LandBuildings2022-03-3109455043core:PlantMachinery2022-03-3109455043core:Vehicles2022-03-3109455043core:FurnitureFittings2022-03-3109455043core:OfficeEquipment2022-03-3109455043core:NetGoodwill2022-03-3109455043core:IntangibleAssetsOtherThanGoodwill2022-03-3109455043core:ListedExchangeTraded2022-03-3109455043core:UnlistedNon-exchangeTraded2022-03-3109455043core:LandBuildings2022-04-012023-03-3109455043core:PlantMachinery2022-04-012023-03-3109455043core:Vehicles2022-04-012023-03-3109455043core:FurnitureFittings2022-04-012023-03-3109455043core:OfficeEquipment2022-04-012023-03-3109455043core:NetGoodwill2022-04-012023-03-3109455043core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109455043core:ListedExchangeTraded2022-04-012023-03-3109455043core:UnlistedNon-exchangeTraded2022-04-012023-03-3109455043core:MoreThanFiveYears2022-04-012023-03-3109455043core:Non-currentFinancialInstruments2023-03-3109455043core:Non-currentFinancialInstruments2022-03-3109455043dpl:CostSales2022-04-012023-03-3109455043dpl:DistributionCosts2022-04-012023-03-3109455043dpl:AdministrativeExpenses2022-04-012023-03-3109455043core:LandBuildings2022-04-012023-03-3109455043core:PlantMachinery2022-04-012023-03-3109455043core:Vehicles2022-04-012023-03-3109455043core:FurnitureFittings2022-04-012023-03-3109455043core:OfficeEquipment2022-04-012023-03-3109455043core:NetGoodwill2022-04-012023-03-3109455043core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109455043dpl:GroupUndertakings2022-04-012023-03-3109455043dpl:ParticipatingInterests2022-04-012023-03-3109455043dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109455043core:ListedExchangeTraded2022-04-012023-03-3109455043dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109455043core:UnlistedNon-exchangeTraded2022-04-012023-03-3109455043dpl:CostSales2021-04-012022-03-3109455043dpl:DistributionCosts2021-04-012022-03-3109455043dpl:AdministrativeExpenses2021-04-012022-03-3109455043core:LandBuildings2021-04-012022-03-3109455043core:PlantMachinery2021-04-012022-03-3109455043core:Vehicles2021-04-012022-03-3109455043core:FurnitureFittings2021-04-012022-03-3109455043core:OfficeEquipment2021-04-012022-03-3109455043core:NetGoodwill2021-04-012022-03-3109455043core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109455043dpl:GroupUndertakings2021-04-012022-03-3109455043dpl:ParticipatingInterests2021-04-012022-03-3109455043dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3109455043core:ListedExchangeTraded2021-04-012022-03-3109455043dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3109455043core:UnlistedNon-exchangeTraded2021-04-012022-03-3109455043core:NetGoodwill2023-03-3109455043core:IntangibleAssetsOtherThanGoodwill2023-03-3109455043core:LandBuildings2023-03-3109455043core:PlantMachinery2023-03-3109455043core:Vehicles2023-03-3109455043core:FurnitureFittings2023-03-3109455043core:OfficeEquipment2023-03-3109455043core:AfterOneYear2023-03-3109455043core:WithinOneYear2023-03-3109455043core:ListedExchangeTraded2023-03-3109455043core:UnlistedNon-exchangeTraded2023-03-3109455043core:ShareCapital2023-03-3109455043core:SharePremium2023-03-3109455043core:RevaluationReserve2023-03-3109455043core:OtherReservesSubtotal2023-03-3109455043core:RetainedEarningsAccumulatedLosses2023-03-3109455043core:NetGoodwill2022-03-3109455043core:IntangibleAssetsOtherThanGoodwill2022-03-3109455043core:LandBuildings2022-03-3109455043core:PlantMachinery2022-03-3109455043core:Vehicles2022-03-3109455043core:FurnitureFittings2022-03-3109455043core:OfficeEquipment2022-03-3109455043core:AfterOneYear2022-03-3109455043core:WithinOneYear2022-03-3109455043core:ListedExchangeTraded2022-03-3109455043core:UnlistedNon-exchangeTraded2022-03-3109455043core:ShareCapital2022-03-3109455043core:SharePremium2022-03-3109455043core:RevaluationReserve2022-03-3109455043core:OtherReservesSubtotal2022-03-3109455043core:RetainedEarningsAccumulatedLosses2022-03-3109455043core:NetGoodwill2021-04-0109455043core:IntangibleAssetsOtherThanGoodwill2021-04-0109455043core:LandBuildings2021-04-0109455043core:PlantMachinery2021-04-0109455043core:Vehicles2021-04-0109455043core:FurnitureFittings2021-04-0109455043core:OfficeEquipment2021-04-0109455043core:AfterOneYear2021-04-0109455043core:WithinOneYear2021-04-0109455043core:ListedExchangeTraded2021-04-0109455043core:UnlistedNon-exchangeTraded2021-04-0109455043core:ShareCapital2021-04-0109455043core:SharePremium2021-04-0109455043core:RevaluationReserve2021-04-0109455043core:OtherReservesSubtotal2021-04-0109455043core:RetainedEarningsAccumulatedLosses2021-04-0109455043core:AfterOneYear2022-04-012023-03-3109455043core:WithinOneYear2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3109455043core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3109455043core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3109455043core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3109455043core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3109455043core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3109455043bus:Director12022-04-012023-03-3109455043bus:Director22022-04-012023-03-31

EMERCY LIMITED

Registered Number
09455043
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

EMERCY LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

GREEN, Edward Sidney
GREEN, Max Alexander

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

09455043 (England and Wales)
EMERCY LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property5769,779769,779
769,779769,779
Current assets
Cash at bank and on hand100100
100100
Creditors amounts falling due within one year7(345,206)(358,941)
Net current assets (liabilities)(345,106)(358,841)
Total assets less current liabilities424,673410,938
Creditors amounts falling due after one year(382,437)(382,437)
Provisions for liabilities(4,997)(11,175)
Net assets37,23917,326
Capital and reserves
Called up share capital100100
Profit and loss account37,13917,226
Shareholders' funds37,23917,326
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2023, and are signed on its behalf by:
GREEN, Edward Sidney
Director
Registered Company No. 09455043
EMERCY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property policy
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year33
5.Investment property
The fair value of the investment property has been arrived at on the basis of an independent valuation carried out by Litchfields Estate Agents. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

£
Fair value at 01 April 22769,779
At 31 March 23769,779
6.Debtors within one year
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Amounts owed to related parties345,206346,843
Taxation and social security-6,038
Accrued liabilities and deferred income-6,060
Total345,206358,941
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.