EMERALD LAW SOLICITORS LTD

Company Registration Number:
08837492 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2024

Period of accounts

Start date: 01 November 2023

End date: 31 October 2024

EMERALD LAW SOLICITORS LTD

Contents of the Financial Statements

for the Period Ended 31 October 2024

Balance sheet
Notes

EMERALD LAW SOLICITORS LTD

Balance sheet

As at 31 October 2024


Notes
2024
2023


£
£
Fixed assets
Intangible assets: 3 0 30,000
Tangible assets: 4 15,159 18,949
Total fixed assets: 15,159 48,949
Current assets
Stocks: 6,971,745 5,653,990
Debtors: 5 2,037,649 1,624,781
Cash at bank and in hand: 886,843 225,491
Total current assets: 9,896,237 7,504,262
Creditors: amounts falling due within one year: 6 (3,654,618) (2,407,386)
Net current assets (liabilities): 6,241,619 5,096,876
Total assets less current liabilities: 6,256,778 5,145,825
Creditors: amounts falling due after more than one year: 7 (3,405,925) (3,297,025)
Total net assets (liabilities): 2,850,853 1,848,800
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 2,850,753 1,848,700
Shareholders funds: 2,850,853 1,848,800

The notes form part of these financial statements

EMERALD LAW SOLICITORS LTD

Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 27 June 2025
and signed on behalf of the board by:

Name: Oonagh Murphy
Status: Director

The notes form part of these financial statements

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

2. Employees

2024 2023
Average number of employees during the period 34 32

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

3. Intangible Assets

Total
Cost £
At 01 November 2023 300,000
At 31 October 2024 300,000
Amortisation
At 01 November 2023 270,000
Charge for year 30,000
At 31 October 2024 300,000
Net book value
At 31 October 2024 0
At 31 October 2023 30,000

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

4. Tangible Assets

Total
Cost £
At 01 November 2023 85,669
At 31 October 2024 85,669
Depreciation
At 01 November 2023 66,720
Charge for year 3,790
At 31 October 2024 70,510
Net book value
At 31 October 2024 15,159
At 31 October 2023 18,949

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

5. Debtors

2024 2023
££
Debtors due after more than one year: 0 0

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

6. Creditors: amounts falling due within one year note

Bank Overdraft £1,494 Bank Loan £311,176 Client ledger control account £886,833 Taxation £1,710,270 Directors current account £716,309 Other creditors £2,320 Accruals £26,216

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

7. Creditors: amounts falling due after more than one year note

Loans £3,035,925 Other Loans £370,000