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Company Registration No. SC703166 (Scotland)
Emerald Fire and Security Limited Unaudited accounts for the year ended 31 July 2023
Emerald Fire and Security Limited Unaudited accounts Contents
Page
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Emerald Fire and Security Limited Company Information for the year ended 31 July 2023
Director
Peter Griffin
Company Number
SC703166 (Scotland)
Registered Office
7 DUNGOIL AVENUE CUMBERNAULD GLASGOW G68 9BQ SCOTLAND
Accountants
Ambient Accounting Ltd Suite 6 Ellesmere House 1 Pennington Street Worsley Manchester M28 3LR
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Emerald Fire and Security Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,112 
17,079 
Current assets
Debtors
233,091 
66,192 
Cash at bank and in hand
61,063 
62,084 
294,154 
128,276 
Creditors: amounts falling due within one year
(69,991)
(48,717)
Net current assets
224,163 
79,559 
Total assets less current liabilities
258,275 
96,638 
Creditors: amounts falling due after more than one year
(3,772)
(7,880)
Net assets
254,503 
88,758 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
254,502 
88,757 
Shareholders' funds
254,503 
88,758 
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 April 2024 and were signed on its behalf by
Peter Griffin Director Company Registration No. SC703166
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Emerald Fire and Security Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Emerald Fire and Security Limited is a private company, limited by shares, registered in Scotland, registration number SC703166. The registered office is 7 DUNGOIL AVENUE, CUMBERNAULD, GLASGOW, G68 9BQ, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
33% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
1,137 
20,430 
1,256 
22,823 
Additions
- 
25,995 
- 
25,995 
At 31 July 2023
1,137 
46,425 
1,256 
48,818 
Depreciation
At 1 August 2022
297 
5,107 
340 
5,744 
Charge for the year
379 
8,164 
419 
8,962 
At 31 July 2023
676 
13,271 
759 
14,706 
Net book value
At 31 July 2023
461 
33,154 
497 
34,112 
At 31 July 2022
840 
15,323 
916 
17,079 
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Emerald Fire and Security Limited Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
93,495 
66,192 
Other debtors
139,596 
- 
233,091 
66,192 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
12,891 
15,963 
Obligations under finance leases and hire purchase contracts
3,565 
3,565 
Trade creditors
- 
2,734 
Taxes and social security
56,704 
26,455 
Other creditors
(1,504)
- 
Loans from directors
(1,665)
- 
69,991 
48,717 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
3,772 
7,880 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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