0 01/01/2023 31/12/2023 2023-12-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-01-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP NI065615 2023-01-01 2023-12-31 NI065615 2023-12-31 NI065615 2022-12-31 NI065615 2022-01-01 2022-12-31 NI065615 2022-12-31 NI065615 2021-12-31 NI065615 bus:RegisteredOffice 2023-01-01 2023-12-31 NI065615 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 NI065615 bus:Director1 2023-01-01 2023-12-31 NI065615 bus:Director2 2023-01-01 2023-12-31 NI065615 bus:CompanySecretary1 2023-01-01 2023-12-31 NI065615 core:WithinOneYear 2023-12-31 NI065615 core:WithinOneYear 2022-12-31 NI065615 bus:Director1 2023-12-31 NI065615 bus:Director1 2022-12-31 NI065615 bus:Micro-entities 2023-01-01 2023-12-31 NI065615 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 NI065615 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 NI065615 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 NI065615 bus:FullAccounts 2023-01-01 2023-12-31
Company registration number: NI065615
Emerald Isle Properties Limited
Unaudited filleted financial statements
31 December 2023
Emerald Isle Properties Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Emerald Isle Properties Limited
Directors and other information
Directors Patrick MacFarlane
Fiona MacFarlane
Secretary Patrick MacFarlane
Company number NI065615
Registered office 293 Ormeau Road
Belfast
BT7 3GG
Accountants Hill Vellacott
22 Great Victoria Street
Belfast
BT2 7BA
Bankers Bank of Ireland
54 Donegal Place
Belfast
BT1 5BX
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Emerald Isle Properties Limited
Year ended 31 December 2023
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emerald Isle Properties Limited for the year ended 31 December 2023 which comprise the statement of financial position and 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 Ireland , we are subject to its ethical and other professional requirements detailed at www.charteredaccountants.ie/Professional-Standards/Home.
This report is made solely to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work, or for this report.
We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by the Institute of Chartered Accountants Ireland.
You have acknowledged on the balance sheet for the year ended 31 December 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Hill Vellacott 25 September 2024
Chartered accountants
22 Great Victoria Street
Belfast
BT2 7BA
Emerald Isle Properties Limited
Statement of financial position
31 December 2023
2023 2022
£ £
Current assets 424 424
Creditors: amounts falling due within one year ( 19,338) ( 19,338)
_______ _______
Net current liabilities ( 18,914) ( 18,914)
_______ _______
Total assets less current liabilities ( 18,914) ( 18,914)
Accruals and deferred income ( 2,172) ( 2,172)
_______ _______
Net liabilities ( 21,086) ( 21,086)
_______ _______
Capital and reserves ( 21,086) ( 21,086)
_______ _______
Notes to the financial statements
Emerald Isle Properties Limited
Year ended 31 December 2023
1. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2022: Nil).
2. Directors advances, credits and guarantees
Balance brought forward and o/standing Balance brought forward and o/standing
2023 2022
£ £
Patrick MacFarlane 818 818
_______ _______
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts 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 accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 25 September 2024 , and are signed on behalf of the board by:
Patrick MacFarlane
Director
Company registration number: NI065615
The company is a private company limited by shares, registered in Northern Ireland.