EMERALD PROPERTY & LETTING LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15778497

		31 March 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		400,148

			400,148
CURRENT ASSETS
Cash at bank and in hand		1,385

		1,385
Creditors: Amounts Falling Due Within One Year	5	(131,088 )

NET CURRENT ASSETS (LIABILITIES)			(129,703 )

TOTAL ASSETS LESS CURRENT LIABILITIES			270,445

Creditors: Amounts Falling Due After More Than One Year	6		(283,500 )

NET LIABILITIES			(13,055 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(13,155 )

SHAREHOLDERS' FUNDS			(13,055)

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard MARKEY

Director

24th December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

EMERALD PROPERTY & LETTING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15778497 . The registered office is 16 Royal Crescent, Cheltenham, Gloucestershire, GL50 3DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents rental income receivable from the letting of the company’s property, recognised on a straight-line basis over the term of the lease.

2.3. Tangible Fixed Assets and Depreciation

Investment property is measured initially at cost, including stamp duty land tax and other costs directly attributable to acquisition, and is subsequently measured at fair value at each reporting date.

Changes in fair value are recognised in profit or loss for the year.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 14 June 2024	-
Additions	400,148

As at 31 March 2025	400,148

Net Book Value
As at 31 March 2025	400,148

As at 14 June 2024	-

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	648
Amounts owed to participating interests	121,563
Other creditors	8,877

	131,088

6. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025
	£
Bank loans	283,500

Page 2

Page 3

EMERALD PROPERTY & LETTING LTD

Notes to the Financial Statements (continued)

For the Period 14 June 2024 to 31 March 2025

7. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	100

8. Related Party Transactions

At the balance sheet date, the company owed £121,563 to its parent undertaking. The balance was unsecured, interest-free and repayable on demand.

Page 3