| Emerald Construction Limited |
| Registered Number:NI050243 |
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 31 March 2025
Emerald Construction Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
Emerald Construction Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
190,899
169,968
2
3
532,145
532,145
723,044
702,113
| Trade and other receivables |
4,575,708
4,575,708
4
208,225
| Cash and cash equivalents |
204,316
4,780,024
4,783,933
| Trade and other payables: amounts falling due within one |
| year |
(415,655)
(446,095)
5
4,368,278
4,333,929
Net current assets
| Total assets less current liabilities |
5,056,973
5,070,391
| Trade and other payables: amounts falling due after more |
| than one year |
(2,410,556)
(2,410,533)
6
2,646,440
Net assets
2,659,835
101
101
2,646,339
2,659,734
2,646,440
2,659,835
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Edmund Joseph Coyle Director |
| These financial statements were approved and authorised for issue by the Board on 17 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Emerald Construction Limited
Notes to the Financial Statements
Statutory Information
| Emerald Construction Limited is a private limited company, limited by shares, domiciled in Northern Ireland, |
| registration number NI050243. |
38a Mallusk Road
Newtownabbey
Belfast
BT36 4PP
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
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. |
| 2. Property, plant and equipment |
174,450
12,450
-
162,000
28,156
-
28,156
-
162,000
28,156
12,450
202,606
| Provision for depreciation and impairment |
4,482
4,482
-
-
Charge for year
7,225
1,594
5,631
-
11,707
6,076
5,631
-
162,000
22,525
6,374
190,899
162,000
-
7,968
169,968
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For the year ended 31 March 2025
Emerald Construction Limited
Notes to the Financial Statements Continued
532,145
532,145
532,145
532,145
| 4. Trade and other receivables |
2024
2025
4,575,708
4,575,708
| The debtors above include the following amounts falling due after more than one year: |
1,060,000
1,060,000
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
446,095
415,655
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
2,410,533
2,410,556
| 7. Average number of persons employed |
During the year the average number of employees was 0
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