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REGISTERED NUMBER: 10392812 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Emerald Accessories And Footwear Limited

Emerald Accessories And Footwear Limited (Registered number: 10392812)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Emerald Accessories And Footwear Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mrs T Robinson





SECRETARY:





REGISTERED OFFICE: Unit 2
3 Mead Road
Cheltenham
Gloucestershire
GL53 7EF





REGISTERED NUMBER: 10392812 (England and Wales)





ACCOUNTANTS: Monest Accounts Limited
Pure Offices, Kestrel Court
Waterwells Drive, Quedgeley
Gloucester
Gloucestershire
GL2 2AT

Emerald Accessories And Footwear Limited (Registered number: 10392812)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 71 183

CURRENT ASSETS
Stocks 11,250 17,550
Cash at bank 2,328 2,980
13,578 20,530
CREDITORS
Amounts falling due within one year 5 5,535 7,028
NET CURRENT ASSETS 8,043 13,502
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,114

13,685

CREDITORS
Amounts falling due after more than one
year

6

4,710

8,297
NET ASSETS 3,404 5,388

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 3,384 5,368
SHAREHOLDERS' FUNDS 3,404 5,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Emerald Accessories And Footwear Limited (Registered number: 10392812)

Statement of Financial Position - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 February 2025 and were signed by:





Mrs T Robinson - Director


Emerald Accessories And Footwear Limited (Registered number: 10392812)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Emerald Accessories And Footwear Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Emerald Accessories And Footwear Limited (Registered number: 10392812)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 1,424
DEPRECIATION
At 1 October 2023 1,241
Charge for year 112
At 30 September 2024 1,353
NET BOOK VALUE
At 30 September 2024 71
At 30 September 2023 183

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 3,163 581
Other creditors 2,372 6,447
5,535 7,028

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 4,710 8,297