Registered number
10730911
Emerald Consulting (Kent) Ltd
Filleted Accounts
30 April 2024
Emerald Consulting (Kent) Ltd
Registered number: 10730911
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 3,242 3,050
Current assets
Debtors 4 39,306 27,852
Cash at bank and in hand 3,444 3,006
42,750 30,858
Creditors: amounts falling due within one year 5 (35,722) (21,673)
Net current assets 7,028 9,185
Total assets less current liabilities 10,270 12,235
Creditors: amounts falling due after more than one year 6 (9,618) (12,097)
Net assets 652 138
Capital and reserves
Called up share capital 2 2
Profit and loss account 650 136
Shareholders' funds 652 138
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr S Potter
Director
Approved by the board on 9 January 2025
Emerald Consulting (Kent) Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 5,338
Additions 1,273
At 30 April 2024 6,611
Depreciation
At 1 May 2023 2,288
Charge for the year 1,081
At 30 April 2024 3,369
Net book value
At 30 April 2024 3,242
At 30 April 2023 3,050
4 Debtors 2024 2023
£ £
Trade debtors 1,110 -
Other debtors 38,196 27,852
39,306 27,852
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 2,393 1,700
Taxation and social security costs 14,001 17,903
Other creditors 17,555 -
Accruals 1,773 2,070
35,722 21,673
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 9,618 12,097
7 Controlling party
The director controls the company by virtue of his 100% holding of the company's issued share capital.
8 Other information
Emerald Consulting (Kent) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
36 Station Road North
Walpole Cross Keys
King's Lynn
PE34 4HB
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