REGISTERED NUMBER: 10346801 (England and Wales)

Emerald Investment Holdings Limited

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Karathanasis

REGISTERED OFFICE:

97 Judd Street

London

WC1H 9JG

REGISTERED NUMBER:

10346801 (England and Wales)

ACCOUNTANTS:

Chris Syrimis & Co

Chartered Certified Accountants

97 Judd Street

London

WC1H 9JG

BANKERS:

Lloyds Bank Plc

25 Gresham Street

London

EC2V 7HN

FIXED ASSETS

Tangible assets

4

306

407

Investment property

5

1,535,253

1,535,253

1,535,559

1,535,660

CURRENT ASSETS

Debtors

6

67,287

11,652

Cash at bank

7,536

27,620

74,823

39,272

CREDITORS

Amounts falling due within one year

7

559,027

616,706

NET CURRENT LIABILITIES

(484,204

)

(577,434

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,051,355

958,226

CREDITORS

Amounts falling due after more than one year

8

831,555

764,376

NET ASSETS

219,800

193,850

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

218,800

192,850

SHAREHOLDERS' FUNDS

219,800

193,850

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

Mr P Karathanasis - Director

1.	STATUTORY INFORMATION

Emerald Investment Holdings 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.

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2023 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

2,311

DEPRECIATION

At 1 January 2024

1,904

Charge for year

101

At 31 December 2024

2,005

NET BOOK VALUE

At 31 December 2024

306

At 31 December 2023

407

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

1,727,969

DEPRECIATION

At 1 January 2024

and 31 December 2024

192,716

NET BOOK VALUE

At 31 December 2024

1,535,253

At 31 December 2023

1,535,253

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

48,255

-

Other debtors

19,032

11,652

67,287

11,652

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade creditors

-

4,734

Tax

16,689

14,837

Other creditors

520,398

587,390

Directors' current accounts

15,056

6,460

Accrued expenses

6,884

3,285

559,027

616,706

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Other loans - 2-5 years

831,555

764,376