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Registered Number: 12766148
England & Northern Ireland

 

 

 


Abridged Accounts

for the year ended 31 July 2024

for

EMERALDSEAMS LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 13,393    14,332 
13,393    14,332 
Current assets      
Stocks 26,590    18,537 
Debtors   2,779 
Cash at bank and in hand 457    484 
27,047    21,800 
Creditors: amount falling due within one year (89,311)   (65,210)
Net current assets (62,264)   (43,410)
 
Total assets less current liabilities (48,871)   (29,078)
Accruals and deferred income (700)   (350)
Net assets (49,571)   (29,428)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (49,572)   (29,429)
Shareholders' funds (49,571)   (29,428)
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 14 November 2024 and were signed by:


-------------------------------
Eneyorele Ilenbarenemen
Director
1
General Information
Emeraldseams Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 12766148, registration address 368 Old Kent Road, London, SE1 5AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of services supplied by the company, net of trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Premises 20 years Straight Line
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Leasehold Premises   Fixtures and Fittings   Total
  £   £   £
At 01 August 2023 13,568    1,573    15,141 
Additions   134    134 
Disposals    
At 31 July 2024 13,568    1,707    15,275 
Depreciation
At 01 August 2023 678    131    809 
Charge for year 679    394    1,073 
On disposals    
At 31 July 2024 1,357    525    1,882 
Net book values
Closing balance as at 31 July 2024 12,211    1,182    13,393 
Opening balance as at 01 August 2023 12,890    1,442    14,332 

Leashold Premises
Leasehold premises relate to the total cost of the lease capitalised and amortised over 20 years.

2