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Company registration number: 10064567
Emery Planning Holdings Limited
Unaudited filleted abridged financial statements
31 July 2023
Emery Planning Holdings Limited
Contents
Abridged statement of financial position
Notes to the financial statements
Emery Planning Holdings Limited
Abridged statement of financial position
31 July 2023
2023 2022
Note £ £ £ £
Fixed assets
Investments 5 2,763,760 2,763,760
_______ _______
2,763,760 2,763,760
Current assets
Debtors 876,154 681,228
_______ _______
876,154 681,228
Creditors: amounts falling due
within one year ( 3,283,971) ( 3,089,045)
_______ _______
Net current liabilities ( 2,407,817) ( 2,407,817)
_______ _______
Total assets less current liabilities 355,943 355,943
_______ _______
Net assets 355,943 355,943
_______ _______
Capital and reserves
Called up share capital 25,598 25,598
Share premium account 329,669 329,669
Profit and loss account 676 676
_______ _______
Shareholders funds 355,943 355,943
_______ _______
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 19 February 2024 , and are signed on behalf of the board by:
Mr S A Harris
Director
Company registration number: 10064567
Emery Planning Holdings Limited
Notes to the financial statements
Year ended 31 July 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2-4 South Park Court, Hobson Street, Macclesfield, Cheshire, SK11 8BS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. There were no material departures from the standard.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. There have been no modifications to fair value basis.The presentation currency is £ sterling.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is charged/(credited) in the Statement of comprehensive income.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.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
The following assets are classified as financial instruments - trade debtors, trade creditors, cash and bank accounts, and directors' loans. Cash and bank accounts are recorded at the amounts held on the reporting date. Trade creditors, trade debtors and directors' loans (being repayable on demand) are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. These particular assets are assessed at the end of each reporting period for objective evidence of impairment. If this is found to exist, an impairment loss is charged to the Statement of Comprehensive Income.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2022: 6 ).
5. Investments
£
Cost
At 1 August 2022 and 31 July 2023 2,763,760
_______
Impairment
At 1 August 2022 and 31 July 2023 -
_______
Carrying amount
At 31 July 2023 2,763,760
_______
At 31 July 2022 2,763,760
_______