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REGISTERED NUMBER: 06580443 (England and Wales)










Financial Statements

for the Year Ended 31 August 2024

for

Green Emerald Investments Ltd

Green Emerald Investments Ltd (Registered number: 06580443)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Green Emerald Investments Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: S Samani
S S Samani
D Gadhia
S K Gadhia





SECRETARY: S Samani





REGISTERED OFFICE: 5 Merus Court
Meridian Business Park
Leicester
Leicestershire
LE19 1RJ





REGISTERED NUMBER: 06580443 (England and Wales)






Green Emerald Investments Ltd (Registered number: 06580443)

Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
Fixed assets
Intangible assets 4 121,120 242,240
Tangible assets 5 54,703 62,939
175,823 305,179

Current assets
Stocks 82,506 91,109
Debtors 6 709,767 571,077
Cash at bank 220,990 114,885
1,013,263 777,071
Creditors
Amounts falling due within one year 7 370,624 292,407
Net current assets 642,639 484,664
Total assets less current liabilities 818,462 789,843

Provisions for liabilities 2,210 1,869
Net assets 816,252 787,974

Capital and reserves
Called up share capital 100 100
Retained earnings 8 816,152 787,874
816,252 787,974

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.

Green Emerald Investments Ltd (Registered number: 06580443)

Statement of Financial Position - 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.

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





S K Gadhia - Director


Green Emerald Investments Ltd (Registered number: 06580443)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. Statutory information

Green Emerald Investments Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill,being the amount paid in connection with the acquisition of businesses, is being amortised evenly over its estimated useful life of 10 years.

Intangible assets
Intangible assets are initially measured at costs. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment loss.

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


Short leasehold- 5% on cost
Fixtures and fittings-20% on reducing balance

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

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 statement of financial position date.


Green Emerald Investments Ltd (Registered number: 06580443)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


2. Accounting policies - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 32 (2023 - 28 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 September 2023
and 31 August 2024 2,431,200
Amortisation
At 1 September 2023 2,188,960
Amortisation for year 121,120
At 31 August 2024 2,310,080
Net book value
At 31 August 2024 121,120
At 31 August 2023 242,240

Green Emerald Investments Ltd (Registered number: 06580443)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


5. Tangible fixed assets
Fixtures
Short and Office
leasehold fittings equipment Totals
£    £    £    £   
Cost
At 1 September 2023 147,466 91,061 2,493 241,020
Additions 145 - 1,766 1,911
At 31 August 2024 147,611 91,061 4,259 242,931
Depreciation
At 1 September 2023 94,365 82,893 823 178,081
Charge for year 7,380 1,633 1,134 10,147
At 31 August 2024 101,745 84,526 1,957 188,228
Net book value
At 31 August 2024 45,866 6,535 2,302 54,703
At 31 August 2023 53,101 8,168 1,670 62,939

6. Debtors: amounts falling due within one year
31.8.24 31.8.23
£    £   
Trade debtors 110 63
NHS debtor 218,074 223,980
Net wages debtor - 3,067
Amount due from related party 275,200 130,000
S455 tax recoverable 2,509 2,509
VAT 55,238 53,673
Prepayments 158,636 157,785
709,767 571,077

7. Creditors: amounts falling due within one year
31.8.24 31.8.23
£    £   
Trade creditors 300,888 273,493
Tax 50,328 47
Social security and other taxes 6,554 8,950
Pension creditor 4,446 4,303
Accruals 8,408 5,614
370,624 292,407

Green Emerald Investments Ltd (Registered number: 06580443)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


8. Reserves
Retained
earnings
£   

At 1 September 2023 787,874
Profit for the year 28,278
At 31 August 2024 816,152

9. Leasing agreement

Minimum lease payments under non-cancellable operating leases due as follows:


31.8.2331.8.22
££
Within one year58,94355,086
Between one and five years199,770202,343
More than five years122,828148,343
381,540405,771

10. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
S Samani
Balance outstanding at start of year - 7,704
Amounts repaid - (7,704 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

11. Related party disclosures

During the year, the company paid amounts of £Nil (2023: £Nil) for recharged expenses incurred by Morningside (Leicester) Limited.

12. Ultimate parent company and controlling party

The company is a wholly owned subsidiary of Adiuvara Limited (11142299). The ultimate parent company and controlling party is Adiuvara Limited (11142299), a company registered in England and Wales.