Company registration number 10058161 (England and Wales)
EMERALD PINK STAR LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
PAGES FOR FILING WITH REGISTRAR
EMERALD PINK STAR LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
EMERALD PINK STAR LTD
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
page 1
2023
2022
Notes
£
£
£
£
Fixed assets
Investments
3
301
708,855
Current assets
Debtors
4
-
0
10
Creditors: amounts falling due within one year
5
-
0
(351,750)
Net current liabilities
-
0
(351,740)
Net assets
301
357,115
Capital and reserves
Called up share capital
283
283
Profit and loss reserves
18
356,832
Total equity
301
357,115

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 23 November 2023 and are signed on its behalf by:
D D James
Director
Company Registration No. 10058161
EMERALD PINK STAR LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
page 2
1
Accounting policies
Company information

Emerald Pink Star Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
2
1
EMERALD PINK STAR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 3
3
Fixed asset investments
2023
2022
£
£
Investments
301
708,855

The balance sheet value of the company's subsidiaries at 31 March 2023 was £9,103,418 (2022 : £8,600,257).

Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 April 2022
708,855
Valuation changes
(351,650)
Disposals
(356,904)
At 31 March 2023
301
Carrying amount
At 31 March 2023
301
At 31 March 2022
708,855
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
-
0
10
5
Creditors: amounts falling due within one year
2023
2022
£
£
Amounts owed to group undertakings
-
0
351,750
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