0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 14956925 2024-07-01 2025-06-30 14956925 2025-06-30 14956925 2024-06-30 14956925 2023-06-23 2024-06-30 14956925 2024-06-30 14956925 2023-06-22 14956925 bus:RegisteredOffice 2024-07-01 2025-06-30 14956925 bus:LeadAgentIfApplicable 2024-07-01 2025-06-30 14956925 bus:Director1 2024-07-01 2025-06-30 14956925 bus:Director2 2024-07-01 2025-06-30 14956925 core:WithinOneYear 2025-06-30 14956925 core:WithinOneYear 2024-06-30 14956925 core:ShareCapital 2025-06-30 14956925 core:ShareCapital 2024-06-30 14956925 core:RetainedEarningsAccumulatedLosses 2025-06-30 14956925 core:RetainedEarningsAccumulatedLosses 2024-06-30 14956925 bus:SmallEntities 2024-07-01 2025-06-30 14956925 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14956925 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14956925 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14956925 bus:FullAccounts 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 14956925

A & M Emsley Consultancy Limited

Filleted Unaudited Financial Statements

30 June 2025

A & M Emsley Consultancy Limited

Financial Statements

Year ended 30 June 2025

Contents | Pages

Officers and professional advisers | 1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 4 to 5

A & M Emsley Consultancy Limited

Officers and Professional Advisers

The board of directors | Mr A D Emsley
| Mrs M Emsley

Registered office | 2 Westbrook Court
| Sharrow Vale Road
| Sheffield
| S11 8YZ

Accountants | Hebblethwaites
| Chartered accountants
| 2 Westbrook Court
| Sharrow Vale Road
| Sheffield
| S11 8YZ

A & M Emsley Consultancy Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of A & M Emsley Consultancy Limited

Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & M Emsley Consultancy Limited for the year ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of A & M Emsley Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated 14 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of A & M Emsley Consultancy Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & M Emsley Consultancy Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that A & M Emsley Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A & M Emsley Consultancy Limited. You consider that A & M Emsley Consultancy Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of A & M Emsley Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hebblethwaites Chartered accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
15 May 2026

A & M Emsley Consultancy Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 4 | – | 3,271

Creditors: amounts falling due within one year | 5 | 9,446 | 3,226
| ------- | -------
Net current (liabilities)/assets | ( 9,446) | 45
| ------- | ----
Total assets less current liabilities | ( 9,446) | 45
| ------- | ----
Net (liabilities)/assets | ( 9,446) | 45
| ------- | ----

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 9,546) | ( 55)
| ------- | ----
Shareholders (deficit)/funds | ( 9,446) | 45
| ------- | ----

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 comprehensive income has not been delivered.
For the year ending 30 June 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 were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

Mr A D Emsley
Director

Company registration number: 14956925

A & M Emsley Consultancy Limited

Notes to the Financial Statements

Year ended 30 June 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 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
At the year end date, the Statement of Financial Position reflects a position of net current and net total liabilities. Despite this, the financial statements have been prepared on a going concern basis which, in the opinion of the directors, remains valid given the support being provided to the company by the said directors by way of interest free loan funding.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Debtors

| 2025 | 2024
| £ | £
Other debtors | – | 3,271
| ---- | -------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 132 | –
Corporation tax | – | 2,146
Other creditors | 9,314 | 1,080
| ------- | -------
| 9,446 | 3,226
| ------- | -------

6. Directors' advances, credits and guarantees
A loan account exists as between the company and one of the directors. As a result of monies introduced during the period, there is a balance on this loan account, owing to the director, in the sum of £8,234 at the year end date in relation to which there are no formal repayment terms and interest is not being charged.