Emery Planning Group Limited 31/07/2025 iXBRL

Company registration number: 13160147

Emery Planning Group Limited

Unaudited filleted abridged financial statements

31 July 2025

Emery Planning Group Limited

Contents

Abridged statement of financial position

Notes to the financial statements

Emery Planning Group Limited

Abridged statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	768,580		-
Investments	6	3,411,768		3,286,518
		_______		_______
			4,180,348		3,286,518

Current assets
Debtors		3,398,866		3,440,193
Cash at bank and in hand		446,369		469,011
		_______		_______
		3,845,235		3,909,204
Creditors: amounts falling due
within one year		( 32,827)		( 9,357)
		_______		_______
Net current assets			3,812,408		3,899,847
			_______		_______
Total assets less current liabilities			7,992,756		7,186,365

Creditors: amounts falling due
after more than one year	7		( 496,257)		-

Provisions for liabilities			( 11,429)		( 3,915)

			_______		_______
Net assets			7,485,070		7,182,450
			_______		_______

Capital and reserves
Called up share capital			218		214
Share premium account			2,544,636		2,521,693
Profit and loss account			4,940,216		4,660,543
			_______		_______
Shareholders funds			7,485,070		7,182,450
			_______		_______

For the year ending 31 July 2025 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 abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 July 2025 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 21 April 2026 , and are signed on behalf of the board by:

Mr S A Harris

Director

Company registration number: 13160147

Emery Planning Group Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1-4 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'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain fixed asset investments measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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 and deferred tax recognised in the reporting period. Tax is recognised in the statement of income and retained earnings except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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, except to the extent 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 in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

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 (2024: 6 ).

5. Tangible assets


		£
	Cost
	At 1 August 2024	-
	Additions	771,520
		_______
	At 31 July 2025	771,520
		_______
	Depreciation
	At 1 August 2024	-
	Charge for the year	2,940
		_______
	At 31 July 2025	2,940
		_______
	Carrying amount
	At 31 July 2025	768,580
		_______
	At 31 July 2024	-
		_______

6. Investments


		£
	Cost or valuation
	At 1 August 2024	3,286,518
	Additions	125,250
		_______
	At 31 July 2025	3,411,768
		_______
	Impairment
	At 1 August 2024 and 31 July 2025	-
		_______
	Carrying amount
	At 31 July 2025	3,411,768
		_______
	At 31 July 2024	3,286,518
		_______

Listed investments


	£	£
		At 31 July 2025
Carrying value	362,559	362,559
Market value	362,559	362,559
	_______	_______

		At 31 July 2024
Carrying value	237,309	237,309
Market value	237,309	237,309
	_______	_______

Investments held at valuation

In respect of investments held at valuation, the comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


		£
	At 31 July 2025
	Aggregate cost	316,845
	Aggregate depreciation	-
		_______
	Carrying amount	316,845
		_______

	At 31 July 2024
	Aggregate cost	216,708
	Aggregate depreciation	-
		_______
	Carrying amount	216,708
		_______

The stock exchange investments comprise a portfolio of numerous quoted investments administered by A J Bell Management Ltd, a company that provides online investment platforms and stock broker services. The total portfolio has been measured at fair value (which means market value) as at 31 July 2025. This amounted to £362,559 (2024 £237,309).

7. Creditors: amounts falling due after more than one year

The company has given its bankers a fixed charge over its freehold property to secure amounts owed to the bank amounting to £512,899 as at 31 July 2025. The original loan was in the amount of £525,000 on 31 January 2025 for the term of 20 years. Repayments of capital and interest arise at £4,020 per month and the interest rate for the first 5 years of the term is fixed at 6.17% per annum and for the remainder of the term 2.05% alternate base rate.

Included within creditors: amounts falling due after more than one year is an amount of £ 446,131 (2024 £ - ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.