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REGISTERED NUMBER: 02368654 (England and Wales)















Emerald Supplies Limited

Unaudited Financial Statements

For The Year Ended 31 August 2024






Emerald Supplies Limited (Registered number: 02368654)






Contents of the Financial Statements
For The Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Emerald Supplies Limited

Company Information
For The Year Ended 31 August 2024







DIRECTOR: R L A Brooke-Smith





REGISTERED OFFICE: Tinleys Nurseries
Barnes Lane, Milford On Sea
Lymington
SO41 0RR





REGISTERED NUMBER: 02368654 (England and Wales)





ACCOUNTANTS: Roddis Taylor Robinson
Chartered Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

Emerald Supplies Limited (Registered number: 02368654)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 219,000 248,624
Investments 6 50 50
219,050 248,674

CURRENT ASSETS
Stocks 55,473 51,885
Debtors 7 780,458 868,599
Cash at bank 370,871 413,620
1,206,802 1,334,104
CREDITORS
Amounts falling due within one year 8 447,394 649,039
NET CURRENT ASSETS 759,408 685,065
TOTAL ASSETS LESS CURRENT
LIABILITIES

978,458

933,739

PROVISIONS FOR LIABILITIES 41,417 47,972
NET ASSETS 937,041 885,767

CAPITAL AND RESERVES
Called up share capital 3,750 3,750
Capital redemption reserve 1,250 1,250
Retained earnings 932,041 880,767
SHAREHOLDERS' FUNDS 937,041 885,767

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 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 Supplies Limited (Registered number: 02368654)

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.

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

The financial statements were approved by the director and authorised for issue on 28 May 2025 and were signed by:





R L A Brooke-Smith - Director


Emerald Supplies Limited (Registered number: 02368654)

Notes to the Financial Statements
For The Year Ended 31 August 2024

1. STATUTORY INFORMATION

Emerald Supplies 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.

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

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% straight line and 15% straight line

Land and buildings were included at valuation.

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 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.

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.

Emerald Supplies Limited (Registered number: 02368654)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 5,000
AMORTISATION
At 1 September 2023
and 31 August 2024 5,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 September 2023 437,072 67,280 504,352
Additions 2,476 - 2,476
At 31 August 2024 439,548 67,280 506,828
DEPRECIATION
At 1 September 2023 239,728 16,000 255,728
Charge for year 27,000 5,100 32,100
At 31 August 2024 266,728 21,100 287,828
NET BOOK VALUE
At 31 August 2024 172,820 46,180 219,000
At 31 August 2023 197,344 51,280 248,624

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2023
and 31 August 2024 50
NET BOOK VALUE
At 31 August 2024 50
At 31 August 2023 50

Emerald Supplies Limited (Registered number: 02368654)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 304,805 382,804
Amounts owed by group undertakings 157,000 154,000
Other debtors 318,653 331,795
780,458 868,599

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 254,077 428,452
Taxation and social security 166,792 165,287
Other creditors 26,525 55,300
447,394 649,039

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
R L A Brooke-Smith
Balance outstanding at start of year 256,242 248,987
Amounts advanced 123,749 111,346
Amounts repaid (111,346 ) (104,091 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 268,645 256,242

The above loan was provided interest free and is repayable on demand.

Emerald Supplies Limited

Report of the Accountants to the Director of
Emerald Supplies Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report may not be relied upon by any person for any other purpose whatsoever.

Roddis Taylor Robinson neither owes nor accepts any duty to any other party and shall not be liable for any loss, damage or expenses of whatsoever nature which is caused by their reliance on these accounts.






Roddis Taylor Robinson
Chartered Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB


28 May 2025