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REGISTERED NUMBER: 14343135 (England and Wales)















Unaudited Financial Statements

for the Period 7th September 2022 to 30th September 2023

for

Emerald Pictures Ltd

Emerald Pictures Ltd (Registered number: 14343135)






Contents of the Financial Statements
for the Period 7th September 2022 to 30th September 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Emerald Pictures Ltd (Registered number: 14343135)

Balance Sheet
30th September 2023

Notes £   
CURRENT ASSETS
Debtors 4 486
Cash at bank 374
860
CREDITORS
Amounts falling due within one year 5 1,003
NET CURRENT LIABILITIES (143 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(143

)

CAPITAL AND RESERVES
Called up share capital 6 100
Retained earnings (243 )
SHAREHOLDERS' FUNDS (143 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

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 7th September 2024 and were signed by:





Ms C A Doherty - Director


Emerald Pictures Ltd (Registered number: 14343135)

Notes to the Financial Statements
for the Period 7th September 2022 to 30th September 2023

1. COMPANY INFORMATION

Emerald Pictures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14343135

Registered office: 2nd Floor
The Lexicon
10 - 12 Mount Street
Manchester
M2 5NT

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Taxation
Taxation for the period 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.

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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Directors' current accounts 486

Emerald Pictures Ltd (Registered number: 14343135)

Notes to the Financial Statements - continued
for the Period 7th September 2022 to 30th September 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
VAT 508
Accrued expenses 495
1,003

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

During the period the company issued 100 ordinary shares at par.

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30th September 2023:

£   
Ms C A Doherty
Balance outstanding at start of period -
Amounts advanced 4,100
Amounts repaid (3,614 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period 486

The loan is repayable on demand and no interest was charged during the year.

8. CONTROL

The ultimate controlling party is the director by virtue of her holding 100% of the voting share capital.