2022-03-012023-02-282023-02-28false08891200EMCS CONSULTING LIMITED2023-11-15iso4217:GBPxbrli:pure088912002022-03-01088912002023-02-28088912002022-03-012023-02-28088912002021-03-01088912002022-02-28088912002021-03-012022-02-2808891200bus:SmallEntities2022-03-012023-02-2808891200bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2808891200bus:FullAccounts2022-03-012023-02-2808891200bus:PrivateLimitedCompanyLtd2022-03-012023-02-2808891200core:WithinOneYear2023-02-2808891200core:AfterOneYear2023-02-2808891200core:WithinOneYear2022-02-2808891200core:AfterOneYear2022-02-2808891200core:ShareCapital2023-02-2808891200core:SharePremium2023-02-2808891200core:RevaluationReserve2023-02-2808891200core:OtherReservesSubtotal2023-02-2808891200core:RetainedEarningsAccumulatedLosses2023-02-2808891200core:ShareCapital2022-02-2808891200core:SharePremium2022-02-2808891200core:RevaluationReserve2022-02-2808891200core:OtherReservesSubtotal2022-02-2808891200core:RetainedEarningsAccumulatedLosses2022-02-2808891200core:LandBuildings2023-02-2808891200core:PlantMachinery2023-02-2808891200core:Vehicles2023-02-2808891200core:FurnitureFittings2023-02-2808891200core:OfficeEquipment2023-02-2808891200core:NetGoodwill2023-02-2808891200core:IntangibleAssetsOtherThanGoodwill2023-02-2808891200core:ListedExchangeTraded2023-02-2808891200core:UnlistedNon-exchangeTraded2023-02-2808891200core:LandBuildings2022-02-2808891200core:PlantMachinery2022-02-2808891200core:Vehicles2022-02-2808891200core:FurnitureFittings2022-02-2808891200core:OfficeEquipment2022-02-2808891200core:NetGoodwill2022-02-2808891200core:IntangibleAssetsOtherThanGoodwill2022-02-2808891200core:ListedExchangeTraded2022-02-2808891200core:UnlistedNon-exchangeTraded2022-02-2808891200core:LandBuildings2022-03-012023-02-2808891200core:PlantMachinery2022-03-012023-02-2808891200core:Vehicles2022-03-012023-02-2808891200core:FurnitureFittings2022-03-012023-02-2808891200core:OfficeEquipment2022-03-012023-02-2808891200core:NetGoodwill2022-03-012023-02-2808891200core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2808891200core:ListedExchangeTraded2022-03-012023-02-2808891200core:UnlistedNon-exchangeTraded2022-03-012023-02-2808891200core:MoreThanFiveYears2022-03-012023-02-2808891200core:Non-currentFinancialInstruments2023-02-2808891200core:Non-currentFinancialInstruments2022-02-2808891200dpl:CostSales2022-03-012023-02-2808891200dpl:DistributionCosts2022-03-012023-02-2808891200core:LandBuildings2022-03-012023-02-2808891200core:PlantMachinery2022-03-012023-02-2808891200core:Vehicles2022-03-012023-02-2808891200core:FurnitureFittings2022-03-012023-02-2808891200core:OfficeEquipment2022-03-012023-02-2808891200dpl:AdministrativeExpenses2022-03-012023-02-2808891200core:NetGoodwill2022-03-012023-02-2808891200core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2808891200dpl:GroupUndertakings2022-03-012023-02-2808891200dpl:ParticipatingInterests2022-03-012023-02-2808891200dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2808891200core:ListedExchangeTraded2022-03-012023-02-2808891200dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2808891200core:UnlistedNon-exchangeTraded2022-03-012023-02-2808891200dpl:CostSales2021-03-012022-02-2808891200dpl:DistributionCosts2021-03-012022-02-2808891200core:LandBuildings2021-03-012022-02-2808891200core:PlantMachinery2021-03-012022-02-2808891200core:Vehicles2021-03-012022-02-2808891200core:FurnitureFittings2021-03-012022-02-2808891200core:OfficeEquipment2021-03-012022-02-2808891200dpl:AdministrativeExpenses2021-03-012022-02-2808891200core:NetGoodwill2021-03-012022-02-2808891200core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2808891200dpl:GroupUndertakings2021-03-012022-02-2808891200dpl:ParticipatingInterests2021-03-012022-02-2808891200dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2808891200core:ListedExchangeTraded2021-03-012022-02-2808891200dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2808891200core:UnlistedNon-exchangeTraded2021-03-012022-02-2808891200core:NetGoodwill2023-02-2808891200core:IntangibleAssetsOtherThanGoodwill2023-02-2808891200core:LandBuildings2023-02-2808891200core:PlantMachinery2023-02-2808891200core:Vehicles2023-02-2808891200core:FurnitureFittings2023-02-2808891200core:OfficeEquipment2023-02-2808891200core:AfterOneYear2023-02-2808891200core:WithinOneYear2023-02-2808891200core:ListedExchangeTraded2023-02-2808891200core:UnlistedNon-exchangeTraded2023-02-2808891200core:ShareCapital2023-02-2808891200core:SharePremium2023-02-2808891200core:RevaluationReserve2023-02-2808891200core:OtherReservesSubtotal2023-02-2808891200core:RetainedEarningsAccumulatedLosses2023-02-2808891200core:NetGoodwill2022-02-2808891200core:IntangibleAssetsOtherThanGoodwill2022-02-2808891200core:LandBuildings2022-02-2808891200core:PlantMachinery2022-02-2808891200core:Vehicles2022-02-2808891200core:FurnitureFittings2022-02-2808891200core:OfficeEquipment2022-02-2808891200core:AfterOneYear2022-02-2808891200core:WithinOneYear2022-02-2808891200core:ListedExchangeTraded2022-02-2808891200core:UnlistedNon-exchangeTraded2022-02-2808891200core:ShareCapital2022-02-2808891200core:SharePremium2022-02-2808891200core:RevaluationReserve2022-02-2808891200core:OtherReservesSubtotal2022-02-2808891200core:RetainedEarningsAccumulatedLosses2022-02-2808891200core:NetGoodwill2021-03-0108891200core:IntangibleAssetsOtherThanGoodwill2021-03-0108891200core:LandBuildings2021-03-0108891200core:PlantMachinery2021-03-0108891200core:Vehicles2021-03-0108891200core:FurnitureFittings2021-03-0108891200core:OfficeEquipment2021-03-0108891200core:AfterOneYear2021-03-0108891200core:WithinOneYear2021-03-0108891200core:ListedExchangeTraded2021-03-0108891200core:UnlistedNon-exchangeTraded2021-03-0108891200core:ShareCapital2021-03-0108891200core:SharePremium2021-03-0108891200core:RevaluationReserve2021-03-0108891200core:OtherReservesSubtotal2021-03-0108891200core:RetainedEarningsAccumulatedLosses2021-03-0108891200core:AfterOneYear2022-03-012023-02-2808891200core:WithinOneYear2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:CostValuation2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2808891200core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2808891200core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2808891200core:Non-currentFinancialInstrumentscore:CostValuation2022-02-2808891200core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2808891200core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2808891200bus:Director12022-03-012023-02-28

EMCS CONSULTING LIMITED

Registered Number
08891200
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

EMCS CONSULTING LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

STONE, Eleanor Margaret Clare

Registered Address

Henry And Banwell
26 Berkeley Square
Bristol
BS8 1HP

Registered Number

08891200 (England and Wales)
EMCS CONSULTING LIMITED
Statement of Financial Position
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets62,0511,690
Investments7160,000-
162,0511,690
Current assets
Debtors82,74818,871
Cash at bank and on hand82,468195,043
85,216213,914
Creditors amounts falling due within one year9(28,866)(18,325)
Net current assets (liabilities)56,350195,589
Total assets less current liabilities218,401197,279
Net assets218,401197,279
Capital and reserves
Called up share capital100100
Profit and loss account218,301197,179
Shareholders' funds218,401197,279
The financial statements were approved and authorised for issue by the Director on 15 November 2023, and are signed on its behalf by:
STONE, Eleanor Margaret Clare
Director
Registered Company No. 08891200
EMCS CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 28 February 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.Principal activities
The principal activity of the company was consultancy activities.
4.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:

Reducing balance (%)
Plant and machinery25
Office Equipment25
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.
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 March 223,0571,6594,716
Additions-932932
At 28 February 233,0572,5915,648
Depreciation and impairment
At 01 March 222,4026243,026
Charge for year400171571
At 28 February 232,8027953,597
Net book value
At 28 February 232551,7962,051
At 28 February 226551,0351,690
7.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions160,000160,000
At 28 February 23160,000160,000
Net book value
At 28 February 23160,000160,000
At 28 February 22--

Notes

1Other investments other than loans
8.Debtors

2023

2022

££
Trade debtors / trade receivables-18,870
Other debtors2,7481
Total2,74818,871
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables227872
Taxation and social security27,67815,645
Other creditors-708
Accrued liabilities and deferred income9611,100
Total28,86618,325
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.