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# EMERALD PENSION TRUSTEES LIMITED

## Company Registration Number:
SC275336 (Scotland)

## Unaudited statutory accounts for the year ended 28 April 2025

## Period of accounts

## Start date: 29 April 2024

## End date: 28 April 2025

# EMERALD PENSION TRUSTEES LIMITED

## Contents of the Financial Statements

for the Period Ended 28 April 2025

Directors report |
Balance sheet |
Additional notes |

# EMERALD PENSION TRUSTEES LIMITED

Directors' report period ended 28 April 2025

The directors present their report with the financial statements of the company for the period ended 28 April 2025

Directors

The directors shown below have held office during the whole of the period from
29 April 2024 to 28 April 2025

MacRoberts Trustees Limited
William Maxwell Mackie
George Strachan

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
9 February 2026

And signed on behalf of the board by:
Name: MacRoberts Trustees Limited
Status: Director

# EMERALD PENSION TRUSTEES LIMITED

## Balance sheet

As at 28 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Current assets
Cash at bank and in hand: |  | 2 | 2
Total current assets: |  | 2 | 2
Net current assets (liabilities): |  | 2 | 2
Total assets less current liabilities: |  | 2 | 2
Total net assets (liabilities): |  | 2 | 2
Capital and reserves
Called up share capital: |  | 2 | 2
Total Shareholders' funds: |  | 2 | 2

The notes form part of these financial statements

# EMERALD PENSION TRUSTEES LIMITED

## Balance sheet statements

For the year ending 28 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 9 February 2026
and signed on behalf of the board by:

Name: MacRoberts Trustees Limited
Status: Director

The notes form part of these financial statements

# EMERALD PENSION TRUSTEES LIMITED

## Notes to the Financial Statements

for the Period Ended 28 April 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

# EMERALD PENSION TRUSTEES LIMITED

## Notes to the Financial Statements

for the Period Ended 28 April 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0