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EMCS CONSULTING LIMITED

Registered Number
08891200
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

EMCS CONSULTING LIMITED
Company Information
for the period from 1 March 2023 to 28 February 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,5422,051
Investments4160,000160,000
161,542162,051
Current assets
Debtors18,1362,748
Cash at bank and on hand87,65782,468
105,79385,216
Creditors amounts falling due within one year5(26,850)(28,865)
Net current assets (liabilities)78,94356,351
Total assets less current liabilities240,485218,402
Net assets240,485218,402
Capital and reserves
Called up share capital100100
Profit and loss account240,385218,302
Shareholders' funds240,485218,402
The financial statements were approved and authorised for issue by the Director on 25 June 2024, 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 period ended 28 February 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Current taxation
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.
Tangible fixed assets and depreciation
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
Investments
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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 March 233,0872,5615,648
At 28 February 243,0872,5615,648
Depreciation and impairment
At 01 March 232,5731,0243,597
Charge for year128381509
At 28 February 242,7011,4054,106
Net book value
At 28 February 243861,1561,542
At 28 February 235141,5372,051
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 March 23160,000160,000
At 28 February 24160,000160,000
Net book value
At 28 February 24160,000160,000
At 28 February 23160,000160,000

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables51158
Bank borrowings and overdrafts3170
Taxation and social security25,72327,677
Accrued liabilities and deferred income1,045960
Total26,85028,865
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.