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REGISTERED NUMBER: 07102814 (England and Wales)















EMERALD VILLAGE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






EMERALD VILLAGE HOLDINGS LIMITED (REGISTERED NUMBER: 07102814)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


EMERALD VILLAGE HOLDINGS LIMITED

COMPANY INFORMATION
For The Year Ended 31 August 2024







DIRECTORS: S A Wardlaw
Ms H A McCormack





SECRETARY: S A Wardlaw





REGISTERED OFFICE: 65 Fairmont Road
London
London
SW2 2BJ





REGISTERED NUMBER: 07102814 (England and Wales)





ACCOUNTANTS: Hilden Park Accountants Limited
Hilden Park House
79 Tonbridge Road
Hildenborough
Tonbridge
Kent
TN11 9BH

EMERALD VILLAGE HOLDINGS LIMITED (REGISTERED NUMBER: 07102814)

ABRIDGED BALANCE SHEET
31 August 2024

31/8/24 31/8/23
Notes £    £    £   
FIXED ASSETS
Investments 4 295 295

CURRENT ASSETS
Debtors 5 1,386,967 1,340,586
Cash at bank 300 95
1,387,267 1,340,681
CREDITORS
Amounts falling due within one year 21,648 19,959
NET CURRENT ASSETS 1,365,619 1,320,722
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,365,914

1,321,017

CREDITORS
Amounts falling due after more than one year 1,738,075 1,679,590
NET LIABILITIES (372,161 ) (358,573 )

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings (382,161 ) (368,573 )
(372,161 ) (358,573 )

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

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

The directors acknowledge their 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 VILLAGE HOLDINGS LIMITED (REGISTERED NUMBER: 07102814)

ABRIDGED BALANCE SHEET - continued
31 August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:





S A Wardlaw - Director


EMERALD VILLAGE HOLDINGS LIMITED (REGISTERED NUMBER: 07102814)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024


1. STATUTORY INFORMATION

Emerald Village Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors are satisfied that the going concern basis is appropriate for the preparation of these financial statements as the obtained confirmation form the principal shareholders that they will continue to support the company and the group for a period of at least 12 months form the date of approval of these accounts and that no call will be made for the repayment of their debts to the extent that this would prejudice the ability of the company and the group to meet its liabilities as they fall due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

3. EMPLOYEES AND DIRECTORS

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

EMERALD VILLAGE HOLDINGS LIMITED (REGISTERED NUMBER: 07102814)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 September 2023
and 31 August 2024 295
NET BOOK VALUE
At 31 August 2024 295
At 31 August 2023 295

The company holds 78.27% of the Ordinary shares and A Ordinary shares of Emerald Life Limited, a company incorporated in England. The principal activity of Emerald Life Limited is the provision of general insurance in the United Kingdom.

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/8/24 31/8/23
£    £   
Amounts owed by group undertakings 1,386,967 1,340,586

6. RELATED PARTY DISCLOSURES

At 31 August 2024, included within debtors due in more than one year are loans owed by the company's subsidiary, Emerald Life Limited, and the balance includes accrued interest to date of £350,018 (2023: £296,737). The loans attract interest at an annual non-compounding rate of 5%.

At 31 August 2024, the directors were owed £1,738,075 (2023: £1,679,590) from the company. These loans attract interest at an annual non-compounding interest rate of 5%.

7. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who together own 100% of the issued share capital.