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Company registration number: 15019924
Emerald Partnership Ltd
Trading as Emerald Partnership
Unaudited filleted financial statements
31 July 2024
Emerald Partnership Ltd
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Emerald Partnership Ltd
Directors and other information

| Directors | Charlotte Eaton
|  | Samuel Fisher
| Company number | 15019924
| Registered office | 36c Talbot Road
|  | Talbot Green
|  | Pontyclun
|  | CF72 8AF
| Business address | 47 Parc Bryn Derwen
|  | Llanharan
|  | Pontyclun
|  | CF72 9TU

Emerald Partnership Ltd
Statement of financial position
31 July 2024

|  |  | 2024 |  |  |  |  |  |
|  | Note | £ |  | £ |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 4 | 2 |  |  |  |  |  |
Cash at bank and in hand |  |  | 3,080 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  | 3,082 |  |  |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 7,927) |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
Net current liabilities |  |  |  |  | ( 4,845) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Total assets less current liabilities |  |  |  |  | ( 4,845) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Net liabilities |  |  |  |  | ( 4,845) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  |
Profit and loss account |  |  |  |  | ( 4,847) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Shareholders deficit |  |  |  |  | ( 4,845) |  |  |  |
|  |  |  |  | _______ |  |  |  |

For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 17 February 2026 , and are signed on behalf of the board by:
Charlotte Eaton
Director
Company registration number: 15019924
Emerald Partnership Ltd
Statement of changes in equity
Year ended 31 July 2024

|  | Called up share capital | Profit and loss account | Total |  |  |  |  |
|  | £ | £ | £ |  |  |  |  |
At 1 August 2023 |  | - | - | - |  |  |  |  |
Loss for the year |  |  | ( 4,847) | ( 4,847) |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - | ( 4,847) | ( 4,847) |  |  |  |  |
Issue of shares |  | 2 |  | 2 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | 2 | - | 2 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
At 31 July 2024 |  | 2 | ( 4,847) | ( 4,845) |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |

Emerald Partnership Ltd
Notes to the financial statements
Year ended 31 July 2024
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 36c Talbot Road, Talbot Green, Pontyclun, CF72 8AF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Debtors

|  |  | 2024 |
|  |  | £ |
| Other debtors |  | 2 |
|  |  | _______ |

5. Creditors: amounts falling due within one year

|  |  | 2024 |
|  |  | £ |
| Other creditors |  | 7,927 |
|  |  | _______ |

6. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Samuel Fisher | - | ( 7,531) | ( 7,531) |  |  |
|  | _______ | _______ | _______ |  |  |