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REGISTERED NUMBER: 03861110 (England and Wales)















Report of the Director and

Financial Statements for the Year Ended 31 March 2023

for

Ecology Consultancy Limited

Ecology Consultancy Limited (Registered number: 03861110)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Report of the Director 2

Report of the Independent Auditors 4

Income Statement 8

Balance Sheet 9

Statement of Changes in Equity 10

Cash Flow Statement 11

Notes to the Cash Flow Statement 12

Notes to the Financial Statements 13


Ecology Consultancy Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: R M L Southwood





REGISTERED OFFICE: 3rd Floor, The Clove Building
4 Maguire Street
London
SE1 2NQ





REGISTERED NUMBER: 03861110 (England and Wales)





AUDITORS: Parkers
Chartered Accountants and Statutory Auditors
Cornelius House
178-180 Church Road
Hove
East Sussex
BN3 2DJ

Ecology Consultancy Limited (Registered number: 03861110)

Report of the Director
for the Year Ended 31 March 2023

The director presents his report with the financial statements of the company for the year ended 31 March 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of the provision of habitat and protected species surveys, assessment, mitigation and enhancement services.

DIRECTOR
R M L Southwood held office during the whole of the period from 1 April 2022 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Parkers, will be proposed for re-appointment at the next meeting of shareholders.


Ecology Consultancy Limited (Registered number: 03861110)

Report of the Director
for the Year Ended 31 March 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





R M L Southwood - Director


9 August 2023

Report of the Independent Auditors to the Members of
Ecology Consultancy Limited

Opinion
We have audited the financial statements of Ecology Consultancy Limited (the 'company') for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Report of the Independent Auditors to the Members of
Ecology Consultancy Limited


Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Director has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Ecology Consultancy Limited


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company and industry, we identified that the principal risks of
non-compliance with laws and regulations related to UK pensions legislation and UK tax legislation, as well as UK Health & Safety legislation and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to revenue recognition where there may be incentive for manipulation of profits. Audit procedures performed by the engagement team included:

- Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
- Challenging assumptions and judgements made by management in their significant accounting estimates; and
- Identifying and testing journal entries, in particular any journal entries posted with unusual account
combinations including journal entries which inflated the Company's results for the period with unusual
offset entries and journal entries impacting revenue recognition.

There are inherent limitations in the audit procedures described above and the further removed
non-compliance with laws and regulations is from the events and transactions reflected in the financial
statements, the less likely we would become aware of it. Also, the risk of not detecting a material
misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may
involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through
collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of
Ecology Consultancy Limited


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Annette Watson PhD BSc FCA (Senior Statutory Auditor)
for and on behalf of Parkers
Chartered Accountants and Statutory Auditors
Cornelius House
178-180 Church Road
Hove
East Sussex
BN3 2DJ

9 August 2023

Ecology Consultancy Limited (Registered number: 03861110)

Income Statement
for the Year Ended 31 March 2023

31.3.23 31.3.22
Notes £    £   

TURNOVER 89,919 1,295,205

Cost of sales - 93,801
GROSS PROFIT 89,919 1,201,404

Administrative expenses 89,919 1,192,639
OPERATING PROFIT 4 - 8,765


Interest payable and similar expenses - 14,350
LOSS BEFORE TAXATION - (5,585 )

Tax on loss 5 - 8,391
LOSS FOR THE FINANCIAL YEAR - (13,976 )

Ecology Consultancy Limited (Registered number: 03861110)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
CURRENT ASSETS
Debtors 6 126,401 140,433
Prepayments and accrued income 288 61,655
Cash at bank 25,547 83,764
152,236 285,852
CREDITORS
Amounts falling due within one year 7 45,685 79,301
NET CURRENT ASSETS 106,551 206,551
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,551

206,551

CAPITAL AND RESERVES
Called up share capital 90 90
Capital redemption reserve 30 30
Retained earnings 106,431 206,431
SHAREHOLDERS' FUNDS 106,551 206,551

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

The financial statements were approved by the director and authorised for issue on 9 August 2023 and were signed by:





R M L Southwood - Director


Ecology Consultancy Limited (Registered number: 03861110)

Statement of Changes in Equity
for the Year Ended 31 March 2023

Called up Capital
share Retained redemption Total
capital earnings reserve equity
£    £    £    £   
Balance at 1 April 2021 90 235,408 30 235,528

Changes in equity
Dividends - (15,001 ) - (15,001 )
Total comprehensive income - (13,976 ) - (13,976 )
Balance at 31 March 2022 90 206,431 30 206,551

Changes in equity
Dividends - (100,000 ) - (100,000 )
Balance at 31 March 2023 90 106,431 30 106,551

Ecology Consultancy Limited (Registered number: 03861110)

Cash Flow Statement
for the Year Ended 31 March 2023

31.3.23 31.3.22
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 66,731 605,669
Interest paid - (3,024 )
Finance costs paid - (11,326 )
Tax paid (24,948 ) (59,366 )
Net cash from operating activities 41,783 531,953

Cash flows from investing activities
Sale of tangible fixed assets - 14,999
Sale of fixed asset investments - 1
Net cash from investing activities - 15,000

Cash flows from financing activities
Loan repayments in year - (34,508 )
Amounts owed to group companies - (400,566 )
Capital repayments in year - (44,523 )
Equity dividends paid (100,000 ) (15,001 )
Net cash from financing activities (100,000 ) (494,598 )

(Decrease)/increase in cash and cash equivalents (58,217 ) 52,355
Cash and cash equivalents at beginning
of year

2

83,764

31,409

Cash and cash equivalents at end of
year

2

25,547

83,764

Ecology Consultancy Limited (Registered number: 03861110)

Notes to the Cash Flow Statement
for the Year Ended 31 March 2023

1. RECONCILIATION OF LOSS BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS
31.3.23 31.3.22
£    £   
Loss before taxation - (5,585 )
Depreciation charges - 34,289
Loss on disposal of fixed assets - 44,290
Finance costs - 14,350
- 87,344
Decrease in trade and other debtors 75,749 874,066
Decrease in trade and other creditors (9,018 ) (355,741 )
Cash generated from operations 66,731 605,669

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2023
31.3.23 1.4.22
£    £   
Cash and cash equivalents 25,547 83,764
Year ended 31 March 2022
31.3.22 1.4.21
£    £   
Cash and cash equivalents 83,764 31,409


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22 Cash flow At 31.3.23
£    £    £   
Net cash
Cash at bank 83,764 (58,217 ) 25,547
83,764 (58,217 ) 25,547
Total 83,764 (58,217 ) 25,547

Ecology Consultancy Limited (Registered number: 03861110)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Ecology Consultancy 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
No significant judgements have had to be made by the directors in preparing these financial statements.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Where services are supplied under long-term contracts, turnover represents the value of work done in the year, including amounts not invoiced and is recognised by reference to stage of completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is shorter.

Leasehold Improvements - in accordance with the property
Fixtures & Fittings - 5 years
Equipment on Jobs - 3 Years
Computer Equipment - 3 Years
Motor Vehicles - 5 Years

Investments in associates
Investments in associate undertakings are recognised at cost.

Ecology Consultancy Limited (Registered number: 03861110)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Ecology Consultancy Limited (Registered number: 03861110)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Impairment on non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that any asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

3. EMPLOYEES AND DIRECTORS
31.3.23 31.3.22
£    £   
Wages and salaries 41,090 19,250
Social security costs 4,582 2,048
45,672 21,298

The average number of employees during the year was as follows:
31.3.23 31.3.22

Technical Staff 1 1

31.3.23 31.3.22
£    £   
Director's remuneration - -

4. OPERATING PROFIT

The operating profit is stated after charging:

31.3.23 31.3.22
£    £   
Depreciation - owned assets - 15,136

Ecology Consultancy Limited (Registered number: 03861110)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
31.3.23 31.3.22
£    £   
Current tax:
UK corporation tax - 24,799
Prior Year Adjustment - 1,372
Total current tax - 26,171

Deferred tax - (17,780 )
Tax on loss - 8,391

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 24,497 25,091
Social security & other tax 101,554 115,342
Tax 350 -
126,401 140,433

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors - 11,152
Tax - 24,598
VAT 19,591 26,977
Other creditors - 11,625
Deferred income - 3,039
Accrued expenses 26,094 1,910
45,685 79,301

8. PARENT COMPANY AND ULTIMATE CONTROLLING PARTY

The company is controlled by RML Southwood and MC Southwood through their 100% shareholding in Temple Group Management Limited which is the parent company of Ecology Consultancy Limited..