Emerald Construction (London) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03966305 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Emerald Construction (London) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P W Steer

REGISTERED OFFICE:

2 Anchorage Way

Sovereign Harbour North

Eastbourne

East Sussex

BN23 5BE

REGISTERED NUMBER:

03966305 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Tangible assets

4

23,679

31,047

CURRENT ASSETS

Debtors

5

30,823

9,545

Cash at bank

87,293

119,843

118,116

129,388

CREDITORS

Amounts falling due within one year

6

(69,050

)

(49,722

)

NET CURRENT ASSETS

49,066

79,666

TOTAL ASSETS LESS CURRENT
LIABILITIES

72,745

110,713

CREDITORS

Amounts falling due after more than one
year

7

(15,402

)

(29,388

)

PROVISIONS FOR LIABILITIES

(4,499

)

(5,899

)

NET ASSETS

52,844

75,426

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

52,744

75,326

SHAREHOLDERS' FUNDS

52,844

75,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2026 and were signed by:

P W Steer - Director

1.	STATUTORY INFORMATION

Emerald Construction (London) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 May 2024

391

3,372

55,650

1,945

61,358

Additions

492

-

492

At 30 April 2025

883

3,372

55,650

1,945

61,850

DEPRECIATION

At 1 May 2024

301

3,218

24,985

1,807

30,311

Charge for year

32

23

7,667

138

7,860

At 30 April 2025

333

3,241

32,652

1,945

38,171

NET BOOK VALUE

At 30 April 2025

550

131

22,998

-

23,679

At 30 April 2024

90

154

30,665

138

31,047

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

and 30 April 2025

28,900

DEPRECIATION

At 1 May 2024

1,806

Charge for year

6,774

At 30 April 2025

8,580

NET BOOK VALUE

At 30 April 2025

20,320

At 30 April 2024

27,094

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

23,150

4,476

Other debtors

7,673

5,069

30,823

9,545

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Bank loans and overdrafts

10,000

Hire purchase contracts

3,987

3,438

Trade creditors

13,431

12,958

Taxation and social security

5,178

1,414

Other creditors

36,454

21,912

69,050

49,722

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.25

30.4.24

£

Bank loans

6,667

16,666

Hire purchase contracts

8,735

12,722

15,402

29,388

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

100

Ordinary

£1

100