Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-302024-05-01falseNo description of principal activity712falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11390143 2024-05-01 2025-04-30 11390143 2023-06-01 2024-04-30 11390143 2025-04-30 11390143 2024-04-30 11390143 c:Director1 2024-05-01 2025-04-30 11390143 d:PlantMachinery 2024-05-01 2025-04-30 11390143 d:PlantMachinery 2025-04-30 11390143 d:PlantMachinery 2024-04-30 11390143 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 11390143 d:CurrentFinancialInstruments 2025-04-30 11390143 d:CurrentFinancialInstruments 2024-04-30 11390143 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 11390143 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11390143 d:ShareCapital 2025-04-30 11390143 d:ShareCapital 2024-04-30 11390143 d:RetainedEarningsAccumulatedLosses 2025-04-30 11390143 d:RetainedEarningsAccumulatedLosses 2024-04-30 11390143 c:OrdinaryShareClass1 2024-05-01 2025-04-30 11390143 c:OrdinaryShareClass1 2025-04-30 11390143 c:OrdinaryShareClass1 2024-04-30 11390143 c:FRS102 2024-05-01 2025-04-30 11390143 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11390143 c:FullAccounts 2024-05-01 2025-04-30 11390143 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11390143 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11390143










ENVIRONMENTAL MANAGEMENT GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
ENVIRONMENTAL MANAGEMENT GROUP LIMITED
REGISTERED NUMBER: 11390143

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
  
164
-

  
164
-

Current assets
  

Debtors: amounts falling due within one year
 5 
5,072
15,657

Cash at bank and in hand
  
7,004
933

  
12,076
16,590

Creditors: amounts falling due within one year
 6 
(232,822)
(182,626)

Net current liabilities
  
 
 
(220,746)
 
 
(166,036)

Total assets less current liabilities
  
(220,582)
(166,036)

  

Net liabilities
  
(220,582)
(166,036)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(220,583)
(166,037)

  
(220,582)
(166,036)


Page 1

 
ENVIRONMENTAL MANAGEMENT GROUP LIMITED
REGISTERED NUMBER: 11390143
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2025.




S Pike
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ENVIRONMENTAL MANAGEMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
1.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ENVIRONMENTAL MANAGEMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.Accounting policies (continued)

 
1.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
1.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
ENVIRONMENTAL MANAGEMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.


General information

Environmental Management Group Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 11390143
Its registered office address is:
Unit N Shangri-La Farm
Todds Green
Stevenage
Hertfordshire
SG1 2JE


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2024 -12).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
245



At 30 April 2025

245



Depreciation


Charge for the year on owned assets
81



At 30 April 2025

81



Net book value



At 30 April 2025
164



At 30 April 2024
-

Page 5

 
ENVIRONMENTAL MANAGEMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

5.


Debtors

2025
2024
£
£


Trade debtors
-
14,987

Other debtors
4,402
-

Prepayments and accrued income
670
670

5,072
15,657



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
216
-

Other taxation and social security
-
19,621

Other creditors
231,546
161,945

Accruals and deferred income
1,060
1,060

232,822
182,626



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 -1) Ordinary share of £1.00
1
1


 
Page 6