Registration number: 10413419

Emerald Industrial Electronics Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Emerald Industrial Electronics Limited

(Registration number: 10413419)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	208,061	212,353
Current assets
Stocks		45,834	37,010
Debtors	5	5,129	4,853
Cash at bank and in hand		5,493	16,610
		56,456	58,473
Creditors: Amounts falling due within one year	6	(40,960)	(34,806)
Net current assets		15,496	23,667
Total assets less current liabilities		223,557	236,020
Creditors: Amounts falling due after more than one year	6	(374,981)	(375,000)
Net liabilities		(151,424)	(138,980)
Capital and reserves
Called up share capital		100	100
Retained earnings		(151,524)	(139,080)
Shareholders' deficit		(151,424)	(138,980)

Emerald Industrial Electronics Limited

(Registration number: 10413419)
Balance Sheet as at 28 February 2025

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 November 2025
 

......................................... Mr M Terras Director

Emerald Industrial Electronics Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through funds provided by the director. The director considers that these facilities will continue to be made available to the company. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Emerald Industrial Electronics Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Straight-line over 100 years (Exc. Land)
Fixtures and fittings	20% diminishing balance
Plant and machinery	20% diminishing balance
Office equipment	Straight-line over 5 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Emerald Industrial Electronics Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 March 2024	205,471	8,090	9,873	2,753
At 28 February 2025	205,471	8,090	9,873	2,753
Depreciation
At 1 March 2024	5,327	3,229	4,260	1,018
Charge for the year	1,794	1,649	849	-
At 28 February 2025	7,121	4,878	5,109	1,018
Carrying amount
At 28 February 2025	198,350	3,212	4,764	1,735
At 29 February 2024	200,144	4,861	5,613	1,735

	Total £
Cost or valuation
At 1 March 2024	226,187
At 28 February 2025	226,187
Depreciation
At 1 March 2024	13,834
Charge for the year	4,292
At 28 February 2025	18,126
Carrying amount
At 28 February 2025	208,061
At 29 February 2024	212,353

Emerald Industrial Electronics Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	5,129	4,853
	5,129	4,853

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	98	98
Taxation and social security	1,614	4,753
Accruals and deferred income	1,870	1,743
Other creditors	37,378	28,212
	40,960	34,806