1 February 2024 false No description of principal activity Taxfiler 2024.6 OC450553business:LimitedLiabilityPartnershipLLP2024-02-012025-01-31 OC4505532024-01-31 OC4505532024-02-012025-01-31 OC450553business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 OC450553business:FilletedAccounts2024-02-012025-01-31 OC4505532025-01-31 OC450553business:PartnerLLP12024-02-012025-01-31 OC450553business:PartnerLLP22024-02-012025-01-31 OC450553business:PartnerLLP32024-02-012025-01-31 OC450553core:ShareCapital2025-01-31 OC450553core:RetainedEarningsAccumulatedLosses2025-01-31 OC450553business:SmallEntities2024-02-012025-01-31 OC450553countries:EnglandWales2024-02-012025-01-31 iso4217:GBP xbrli:pure
Registered No. OC450553 (England and Wales)
Emerald Accounting & Tax Llp Unaudited accounts for the year ended 31 January 2025
Emerald Accounting & Tax Llp LLP Information for the year ended 31 January 2025
Designated members
Ms Tiffany Da Silva
Mrs Tarlia Knight
Mrs Anna Sharlott
Registered Number
OC450553 (England and Wales)
Accountants
Tarlia Knight FCCA EP Services Limited T/A EP Tax Unit 2D-2E Castledown Business Park Ludgershall Wiltshire SP11 9FA
- 2 -
Emerald Accounting & Tax Llp Statement of financial position as at 31 January 2025
2025 
Notes
£ 
Current assets
Cash at bank and in hand
34,549 
Net current assets
34,549 
Net assets attributable to members
34,549 
Represented by:
Loans and other debts due to members
3
42,564 
Members' other interests
Members' capital classified as equity
1,000 
Other reserves
(9,015)
(8,015)
34,549 
Total members' interests
Loans and other debts due to members
42,564 
Members' other interests
(8,015)
34,549 
For the year ending 31 January 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 1 September 2025.
Mrs Tarlia Knight Designated member Limited Liability Partnership Registration No. OC450553
- 3 -
Emerald Accounting & Tax Llp Notes to the Accounts for the year ended 31 January 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
Emerald Accounting & Tax Llp is a limited liability partnership, incorporated in England and Wales, registration number OC450553.
3
Loans and other debts due to members
2025 
£ 
Loans from members
42,564 
Amounts falling due within one year
42,564 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
4
Average number of employees
During the year the average number of employees was 0.
- 4 -