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REGISTERED NUMBER: 09239037 (England and Wales)









FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

FOR

EMERALD IT LIMITED

EMERALD IT LIMITED (REGISTERED NUMBER: 09239037)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMERALD IT LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024







DIRECTOR: F J O'Connor





REGISTERED OFFICE: 107 Bell Street
London
NW1 6TL





REGISTERED NUMBER: 09239037 (England and Wales)





ACCOUNTANTS: AEL Markhams
Incorporating Butters Gates & Company
Chartered Accountants
107 Bell Street
London
NW1 6TL

EMERALD IT LIMITED (REGISTERED NUMBER: 09239037)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 844 1,126
Investment property 5 419,314 419,314
420,158 420,440

CURRENT ASSETS
Cash at bank 12,586 4,404

CREDITORS
Amounts falling due within one year 6 87,169 95,195
NET CURRENT LIABILITIES (74,583 ) (90,791 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

345,575

329,649

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 345,475 329,549
SHAREHOLDERS' FUNDS 345,575 329,649

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 IT LIMITED (REGISTERED NUMBER: 09239037)

BALANCE SHEET - continued
31 DECEMBER 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 17 March 2025 and were signed by:





F J O'Connor - Director


EMERALD IT LIMITED (REGISTERED NUMBER: 09239037)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

1. STATUTORY INFORMATION

Emerald IT 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.
Fixtures and fittings - 25% on reducing balance

Investment property
Investment property is carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation
Taxation for the period 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 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.

EMERALD IT LIMITED (REGISTERED NUMBER: 09239037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023
and 31 December 2024 8,434
DEPRECIATION
At 1 October 2023 7,308
Charge for period 282
At 31 December 2024 7,590
NET BOOK VALUE
At 31 December 2024 844
At 30 September 2023 1,126

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 31 December 2024 419,314
NET BOOK VALUE
At 31 December 2024 419,314
At 30 September 2023 419,314

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.9.23
£    £   
Trade creditors 144 144
Tax 3,097 918
Directors' current accounts 81,738 92,155
Accrued expenses 2,190 1,978
87,169 95,195