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REGISTERED NUMBER: 15285546 (England and Wales)














Unaudited Financial Statements

for the Period

15 November 2023 to 31 March 2025

for

Emerald Construction (Cambs) Ltd

Emerald Construction (Cambs) Ltd (Registered number: 15285546)






Contents of the Financial Statements
for the Period 15 November 2023 to 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Emerald Construction (Cambs) Ltd

Company Information
for the Period 15 November 2023 to 31 March 2025







DIRECTOR: J Green





REGISTERED OFFICE: The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS





REGISTERED NUMBER: 15285546 (England and Wales)





ACCOUNTANTS: GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS

Emerald Construction (Cambs) Ltd (Registered number: 15285546)

Statement of Financial Position
31 March 2025

Notes £    £   
FIXED ASSETS
Tangible assets 4 2,803

CURRENT ASSETS
Debtors 5 42,467
Cash at bank 14,754
57,221
CREDITORS
Amounts falling due within one year 6 59,453
NET CURRENT LIABILITIES (2,232 )
TOTAL ASSETS LESS CURRENT LIABILITIES 571

PROVISIONS FOR LIABILITIES 326
NET ASSETS 245

CAPITAL AND RESERVES
Called up share capital 7 100
Retained earnings 145
SHAREHOLDERS' FUNDS 245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

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 12 August 2025 and were signed by:





J Green - Director


Emerald Construction (Cambs) Ltd (Registered number: 15285546)

Notes to the Financial Statements
for the Period 15 November 2023 to 31 March 2025

1. STATUTORY INFORMATION

Emerald Construction (Cambs) 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.

There were no material departures from that standard.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from the construction of domestic buildings is recognised when work has been completed and invoiced.

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

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant & machinery - 20% on cost

Taxation
Taxation for the period 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.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

Emerald Construction (Cambs) Ltd (Registered number: 15285546)

Notes to the Financial Statements - continued
for the Period 15 November 2023 to 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
Additions 3,090
At 31 March 2025 3,090
DEPRECIATION
Charge for period 287
At 31 March 2025 287
NET BOOK VALUE
At 31 March 2025 2,803

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 42,000
Prepayments 467
42,467

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 24,244
Tax 8,446
Social security and other taxes 1,822
VAT 10,358
Other creditors 10,000
Directors' current accounts 808
Accrued expenses 3,775
59,453

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .

8. RELATED PARTY DISCLOSURES

The amount outstanding at the year-end to Mr J Green was £808.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Emerald Construction (Cambs) Ltd

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 Statement of Financial Position. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emerald Construction (Cambs) Ltd for the period ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Emerald Construction (Cambs) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Emerald Construction (Cambs) Ltd and state those matters that we have agreed to state to the director of Emerald Construction (Cambs) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emerald Construction (Cambs) Ltd and its director for our work or for this report.

It is your duty to ensure that Emerald Construction (Cambs) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Emerald Construction (Cambs) Ltd. You consider that Emerald Construction (Cambs) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Emerald Construction (Cambs) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS


13 August 2025