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Registered number: 09212217
Emerald Joinery Nottingham Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2025
Emerald Joinery Nottingham Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Emerald Joinery Nottingham Ltd
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 09212217

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,835 |  | 2,450
|  |  | 1,835 |  | 2,450
CURRENT ASSETS
Debtors | 5 | 10,639 |  | 16,224 |
Cash at bank and in hand |  | 3,375 |  | 2,590 |
|  | 14,014 |  | 18,814 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,241 ) |  | (11,406 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,773 |  | 7,408
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,608 |  | 9,858
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,301 ) |  | (8,150 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (348 ) |  | (465 )
NET ASSETS |  |  | 959 |  | 1,243
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 958 |  | 1,242
SHAREHOLDERS' FUNDS |  |  | 959 |  | 1,243

Page 1
Page 2
Emerald Joinery Nottingham Ltd
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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

Matthew Leake Director
05/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Emerald Joinery Nottingham Ltd
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Emerald Joinery Nottingham Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09212217 . The registered office is 26 Bladon Close, Mapperley, Nottingham, Nottinghamshire, NG3 5FY.
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 is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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Page 4
Emerald Joinery Nottingham Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 6 April 2024 | 6,495 | 6,042 | 12,537
As at 5 April 2025 | 6,495 | 6,042 | 12,537
Depreciation
As at 6 April 2024 | 5,245 | 4,842 | 10,087
Provided during the period | 315 | 300 | 615
As at 5 April 2025 | 5,560 | 5,142 | 10,702
Net Book Value
As at 5 April 2025 | 935 | 900 | 1,835
As at 6 April 2024 | 1,250 | 1,200 | 2,450

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 151 |  | 212
Other debtors | 9,026 |  | 10,318
Director's loan account | 1,462 |  | 5,694
| 10,639 |  | 16,224

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,850 |  | 4,731
Corporation tax | 5,097 |  | 5,352
Accruals and deferred income | 1,294 |  | 1,323
| 11,241 |  | 11,406

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,301 |  | 8,150

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 348 |  | 465

Page 4
Page 5
Emerald Joinery Nottingham Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 6 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 5 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Matthew Leake | 5,694 | 1,462 | 5,694 | - | 1,462

The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Matthew Leake | 21,000 | 21,000

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 21,000 |  | 21,000

12. Ultimate Controlling Party
The company's ultimate controlling party is Matthew Leake by virtue of his ownership of 100% of the issued share capital in the company.
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