2023-02-012024-01-312024-01-31false12403259EMERALD PHOENIX MANAGEMENT CONSULTING LIMITED2024-10-2846190iso4217:GBPxbrli:pure124032592023-02-01124032592024-01-31124032592023-02-012024-01-31124032592022-02-01124032592023-01-31124032592022-02-012023-01-3112403259bus:SmallEntities2023-02-012024-01-3112403259bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3112403259bus:FullAccounts2023-02-012024-01-3112403259bus:PrivateLimitedCompanyLtd2023-02-012024-01-3112403259core:WithinOneYear2024-01-3112403259core:AfterOneYear2024-01-3112403259core:WithinOneYear2023-01-3112403259core:AfterOneYear2023-01-3112403259core:ShareCapital2024-01-3112403259core:SharePremium2024-01-3112403259core:RevaluationReserve2024-01-3112403259core:OtherReservesSubtotal2024-01-3112403259core:RetainedEarningsAccumulatedLosses2024-01-3112403259core:ShareCapital2023-01-3112403259core:SharePremium2023-01-3112403259core:RevaluationReserve2023-01-3112403259core:OtherReservesSubtotal2023-01-3112403259core:RetainedEarningsAccumulatedLosses2023-01-3112403259core:LandBuildings2024-01-3112403259core:PlantMachinery2024-01-3112403259core:Vehicles2024-01-3112403259core:FurnitureFittings2024-01-3112403259core:OfficeEquipment2024-01-3112403259core:NetGoodwill2024-01-3112403259core:IntangibleAssetsOtherThanGoodwill2024-01-3112403259core:ListedExchangeTraded2024-01-3112403259core:UnlistedNon-exchangeTraded2024-01-3112403259core:LandBuildings2023-01-3112403259core:PlantMachinery2023-01-3112403259core:Vehicles2023-01-3112403259core:FurnitureFittings2023-01-3112403259core:OfficeEquipment2023-01-3112403259core:NetGoodwill2023-01-3112403259core:IntangibleAssetsOtherThanGoodwill2023-01-3112403259core:ListedExchangeTraded2023-01-3112403259core:UnlistedNon-exchangeTraded2023-01-3112403259core:LandBuildings2023-02-012024-01-3112403259core:PlantMachinery2023-02-012024-01-3112403259core:Vehicles2023-02-012024-01-3112403259core:FurnitureFittings2023-02-012024-01-3112403259core:OfficeEquipment2023-02-012024-01-3112403259core:NetGoodwill2023-02-012024-01-3112403259core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112403259core:ListedExchangeTraded2023-02-012024-01-3112403259core:UnlistedNon-exchangeTraded2023-02-012024-01-3112403259core:MoreThanFiveYears2023-02-012024-01-3112403259core:Non-currentFinancialInstruments2024-01-3112403259core:Non-currentFinancialInstruments2023-01-3112403259dpl:CostSales2023-02-012024-01-3112403259dpl:DistributionCosts2023-02-012024-01-3112403259core:LandBuildings2023-02-012024-01-3112403259core:PlantMachinery2023-02-012024-01-3112403259core:Vehicles2023-02-012024-01-3112403259core:FurnitureFittings2023-02-012024-01-3112403259core:OfficeEquipment2023-02-012024-01-3112403259dpl:AdministrativeExpenses2023-02-012024-01-3112403259core:NetGoodwill2023-02-012024-01-3112403259core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112403259dpl:GroupUndertakings2023-02-012024-01-3112403259dpl:ParticipatingInterests2023-02-012024-01-3112403259dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3112403259core:ListedExchangeTraded2023-02-012024-01-3112403259dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3112403259core:UnlistedNon-exchangeTraded2023-02-012024-01-3112403259dpl:CostSales2022-02-012023-01-3112403259dpl:DistributionCosts2022-02-012023-01-3112403259core:LandBuildings2022-02-012023-01-3112403259core:PlantMachinery2022-02-012023-01-3112403259core:Vehicles2022-02-012023-01-3112403259core:FurnitureFittings2022-02-012023-01-3112403259core:OfficeEquipment2022-02-012023-01-3112403259dpl:AdministrativeExpenses2022-02-012023-01-3112403259core:NetGoodwill2022-02-012023-01-3112403259core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3112403259dpl:GroupUndertakings2022-02-012023-01-3112403259dpl:ParticipatingInterests2022-02-012023-01-3112403259dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3112403259core:ListedExchangeTraded2022-02-012023-01-3112403259dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3112403259core:UnlistedNon-exchangeTraded2022-02-012023-01-3112403259core:NetGoodwill2024-01-3112403259core:IntangibleAssetsOtherThanGoodwill2024-01-3112403259core:LandBuildings2024-01-3112403259core:PlantMachinery2024-01-3112403259core:Vehicles2024-01-3112403259core:FurnitureFittings2024-01-3112403259core:OfficeEquipment2024-01-3112403259core:AfterOneYear2024-01-3112403259core:WithinOneYear2024-01-3112403259core:ListedExchangeTraded2024-01-3112403259core:UnlistedNon-exchangeTraded2024-01-3112403259core:ShareCapital2024-01-3112403259core:SharePremium2024-01-3112403259core:RevaluationReserve2024-01-3112403259core:OtherReservesSubtotal2024-01-3112403259core:RetainedEarningsAccumulatedLosses2024-01-3112403259core:NetGoodwill2023-01-3112403259core:IntangibleAssetsOtherThanGoodwill2023-01-3112403259core:LandBuildings2023-01-3112403259core:PlantMachinery2023-01-3112403259core:Vehicles2023-01-3112403259core:FurnitureFittings2023-01-3112403259core:OfficeEquipment2023-01-3112403259core:AfterOneYear2023-01-3112403259core:WithinOneYear2023-01-3112403259core:ListedExchangeTraded2023-01-3112403259core:UnlistedNon-exchangeTraded2023-01-3112403259core:ShareCapital2023-01-3112403259core:SharePremium2023-01-3112403259core:RevaluationReserve2023-01-3112403259core:OtherReservesSubtotal2023-01-3112403259core:RetainedEarningsAccumulatedLosses2023-01-3112403259core:NetGoodwill2022-02-0112403259core:IntangibleAssetsOtherThanGoodwill2022-02-0112403259core:LandBuildings2022-02-0112403259core:PlantMachinery2022-02-0112403259core:Vehicles2022-02-0112403259core:FurnitureFittings2022-02-0112403259core:OfficeEquipment2022-02-0112403259core:AfterOneYear2022-02-0112403259core:WithinOneYear2022-02-0112403259core:ListedExchangeTraded2022-02-0112403259core:UnlistedNon-exchangeTraded2022-02-0112403259core:ShareCapital2022-02-0112403259core:SharePremium2022-02-0112403259core:RevaluationReserve2022-02-0112403259core:OtherReservesSubtotal2022-02-0112403259core:RetainedEarningsAccumulatedLosses2022-02-0112403259core:AfterOneYear2023-02-012024-01-3112403259core:WithinOneYear2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112403259core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3112403259core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3112403259core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3112403259core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3112403259core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3112403259bus:Director12023-02-012024-01-3112403259bus:Director22023-02-012024-01-3112403259core:FurnitureFittingsToolsEquipment2023-01-3112403259core:FurnitureFittingsToolsEquipment2024-01-3112403259core:FurnitureFittingsToolsEquipment2023-02-012024-01-31

EMERALD PHOENIX MANAGEMENT CONSULTING LIMITED

Registered Number
12403259
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

EMERALD PHOENIX MANAGEMENT CONSULTING LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

QIAN, Xiaoxiao, Dr.
ZHANG, Jie

Company Secretary

ZHANG, Jie

Registered Address

32 Chartwell Way
High Wycombe
HP11 1FZ

Registered Number

12403259 (England and Wales)
EMERALD PHOENIX MANAGEMENT CONSULTING LIMITED
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,6619,559
Investment property41,686,8491,686,849
1,693,5101,696,408
Current assets
Debtors224,124216,115
Cash at bank and on hand25,526-
249,650216,115
Creditors amounts falling due within one year5(14,815)(16,056)
Net current assets (liabilities)234,835200,059
Total assets less current liabilities1,928,3451,896,467
Creditors amounts falling due after one year6(1,868,362)(1,861,266)
Net assets59,98335,201
Capital and reserves
Called up share capital11
Profit and loss account59,98235,200
Shareholders' funds59,98335,201
The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2024, and are signed on its behalf by:
QIAN, Xiaoxiao, Dr.
Director
ZHANG, Jie
Director

Registered Company No. 12403259
EMERALD PHOENIX MANAGEMENT CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Investment property
Investment properties are properties held to earn rentals or for capital appreciation, or both, and are accounted for using the fair value model. Investment properties are revalued annually with resulting gains and losses recognised in profit or loss. These are included in the statement of financial position at their fair values.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 February 2314,49014,490
At 31 January 2414,49014,490
Depreciation and impairment
At 01 February 234,9314,931
Charge for year2,8982,898
At 31 January 247,8297,829
Net book value
At 31 January 246,6616,661
At 31 January 239,5599,559
4.Investment property

£
Fair value at 01 February 231,686,849
At 31 January 241,686,849
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,080-
Taxation and social security6,4939,413
Other creditors162162
Accrued liabilities and deferred income4,0806,481
Total14,81516,056
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.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors1,868,3621,861,266
Total1,868,3621,861,266