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REGISTERED NUMBER: 09748986 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2021

for

Emerald Lawns Limited

Emerald Lawns Limited (Registered number: 09748986)






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Emerald Lawns Limited

Company Information
for the Year Ended 31 December 2021







DIRECTOR: Mr P A McCann





SECRETARY: Ms J McCann





REGISTERED OFFICE: Highgrove House
Forcett
Richmond
North Yorkshire
DL11 7SJ





REGISTERED NUMBER: 09748986 (England and Wales)





ACCOUNTANTS: Lyons Watson
Accountants & Business Advisers
Business Central
2 Union Square
Darlington
Co. Durham
DL1 1GL

Emerald Lawns Limited (Registered number: 09748986)

Abridged Balance Sheet
31 December 2021

31/12/21 31/12/20
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 109,629 137,629
Tangible assets 5 831 951
110,460 138,580

CURRENT ASSETS
Stocks 1,429 1,593
Debtors 8,397 10,172
Cash at bank and in hand 28,606 23,750
38,432 35,515
CREDITORS
Amounts falling due within one year 98,770 101,359
NET CURRENT LIABILITIES (60,338 ) (65,844 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,122

72,736

CREDITORS
Amounts falling due after more than one
year

(112,673

)

(148,079

)

PROVISIONS FOR LIABILITIES (158 ) (181 )
NET LIABILITIES (62,709 ) (75,524 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (62,809 ) (75,624 )
(62,709 ) (75,524 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the
end of each financial year and of its profit or loss for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 relating to financial statements, so far as applicable to the company.

Emerald Lawns Limited (Registered number: 09748986)

Abridged Balance Sheet - continued
31 December 2021


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2021 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2022 and were
signed by:





Mr P A McCann - Director


Emerald Lawns Limited (Registered number: 09748986)

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

Emerald Lawns Limited is a private company, limited by shares , registered in England and Wales. The
company's registered number and registered office address can be found on the Company Information
page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared under the going concern basis of accounting. At the balance
sheet date the company's liabilities exceeded its assets by £62,709 (2020 - £75,524). The directors loan
account at the year end was £7,598 (2020 - £32,079). The director has considered the going concern and
will not make any withdrawals if it is prejudicial to the company.

Turnover
Turnover represents the value of work carried out during the year including amounts not yet invoiced,
excluding value added tax. Income is being recognised according to the stage of completion of work
done.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at
cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost and 20% on cost
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete
and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement,
except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been
enacted or substantively enacted by the balance sheet date.


Emerald Lawns Limited (Registered number: 09748986)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured using
tax rates and laws that have been enacted or substantively enacted by the year end and that are expected
to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable
that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's
pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2021
and 31 December 2021 280,000
AMORTISATION
At 1 January 2021 142,371
Amortisation for year 28,000
At 31 December 2021 170,371
NET BOOK VALUE

At 31 December 2021 109,629
At 31 December 2020 137,629

Emerald Lawns Limited (Registered number: 09748986)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2021 16,509
Additions 233
At 31 December 2021 16,742
DEPRECIATION
At 1 January 2021 15,558
Charge for year 353
At 31 December 2021 15,911
NET BOOK VALUE
At 31 December 2021 831
At 31 December 2020 951