IRIS Accounts Production v25.2.0.378 09499196 director 1.1.24 31.12.24 31.12.24 0 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094991962023-12-31094991962024-12-31094991962024-01-012024-12-31094991962022-12-31094991962023-01-012023-12-31094991962023-12-3109499196ns15:EnglandWales2024-01-012024-12-3109499196ns14:Euro2024-01-012024-12-3109499196ns10:Director12024-01-012024-12-3109499196ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3109499196ns10:SmallEntities2024-01-012024-12-3109499196ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3109499196ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3109499196ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3109499196ns10:FullAccounts2024-01-012024-12-310949919612024-01-012024-12-3109499196ns10:RegisteredOffice2024-01-012024-12-3109499196ns5:CurrentFinancialInstruments2024-12-3109499196ns5:CurrentFinancialInstruments2023-12-3109499196ns5:ShareCapital2024-12-3109499196ns5:ShareCapital2023-12-3109499196ns5:SharePremium2024-12-3109499196ns5:SharePremium2023-12-3109499196ns5:RetainedEarningsAccumulatedLosses2024-12-3109499196ns5:RetainedEarningsAccumulatedLosses2023-12-3109499196ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109499196ns5:PatentsTrademarksLicencesConcessionsSimilar2024-01-012024-12-3109499196ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109499196ns5:IntangibleAssetsOtherThanGoodwill2024-12-3109499196ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109499196ns5:CostValuation2023-12-3109499196ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3109499196ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 09499196 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ESMERALDA INVESTMENT LIMITED

ESMERALDA INVESTMENT LIMITED (REGISTERED NUMBER: 09499196)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ESMERALDA INVESTMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: Dr L Colella





REGISTERED OFFICE: 38 Craven Street
London
WC2N 5NG





REGISTERED NUMBER: 09499196 (England and Wales)





ACCOUNTANTS: B&P Tax Legal Finance LLP
38 Craven Street
London
WC2N 5NG

ESMERALDA INVESTMENT LIMITED (REGISTERED NUMBER: 09499196)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes €    €   
FIXED ASSETS
Intangible assets 4 400,000 400,000
Investments 5 12,820,417 12,820,417
13,220,417 13,220,417

CURRENT ASSETS
Debtors 6 16,690,795 7,801,277
Cash at bank 895,478 888,159
17,586,273 8,689,436
CREDITORS
Amounts falling due within one year 7 (8,974,631 ) (42,956 )
NET CURRENT ASSETS 8,611,642 8,646,480
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,832,059

21,866,897

CAPITAL AND RESERVES
Called up share capital 2,133 2,133
Share premium 2,349,000 2,349,000
Retained earnings 19,480,926 19,515,764
21,832,059 21,866,897

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

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

ESMERALDA INVESTMENT LIMITED (REGISTERED NUMBER: 09499196)

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 Income Statement has not been delivered.

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





Dr L Colella - Director


ESMERALDA INVESTMENT LIMITED (REGISTERED NUMBER: 09499196)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Esmeralda Investment 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 Euro (€).


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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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).

ESMERALDA INVESTMENT LIMITED (REGISTERED NUMBER: 09499196)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
€   
COST
At 1 January 2024
and 31 December 2024 400,000
NET BOOK VALUE
At 31 December 2024 400,000
At 31 December 2023 400,000

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
€   
COST
At 1 January 2024
and 31 December 2024 12,820,417
NET BOOK VALUE
At 31 December 2024 12,820,417
At 31 December 2023 12,820,417

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
€    €   
Other debtors 16,690,795 7,801,277

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
€    €   
Taxation and social security 4,442 22,099
Other creditors 8,970,189 20,857
8,974,631 42,956

8. RELATED PARTY DISCLOSURES

At the year end the company owe its director €14,338 (2023: € 18,337) that is interest free and payable on demand.