2024-04-13 2025-04-30 false Capium Accounts Production 1.1 15641926 2024-04-13 2025-04-30 15641926 bus:AbridgedAccounts 2024-04-13 2025-04-30 15641926 bus:FRS102 2024-04-13 2025-04-30 15641926 bus:AuditExempt-NoAccountantsReport 2024-04-13 2025-04-30 15641926 bus:SmallCompaniesRegimeForAccounts 2024-04-13 2025-04-30 15641926 bus:PrivateLimitedCompanyLtd 2024-04-13 2025-04-30 15641926 2024-04-13 2025-04-30 15641926 2025-04-30 15641926 bus:RegisteredOffice 2024-04-13 2025-04-30 15641926 core:WithinOneYear 2025-04-30 15641926 core:AfterOneYear 2025-04-30 15641926 1 2024-04-13 2025-04-30 15641926 bus:Director1 2024-04-13 2025-04-30 15641926 bus:Director1 2025-04-30 15641926 2023-04-13 15641926 bus:LeadAgentIfApplicable 2024-04-13 2025-04-30 15641926 2024-04-12 15641926 bus:OrdinaryShareClass1 2024-04-13 2025-04-30 15641926 bus:OrdinaryShareClass1 2025-04-30 15641926 core:LandBuildings 2024-04-13 2025-04-30 15641926 core:LandBuildings 2025-04-30 15641926 core:LandBuildings 2024-04-12 15641926 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-04-30 15641926 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-12 15641926 core:CostValuation core:Non-currentFinancialInstruments 2025-04-30 15641926 core:CostValuation core:Non-currentFinancialInstruments 2024-04-12 15641926 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-04-30 15641926 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 15641926 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 15641926 core:Non-currentFinancialInstruments 2025-04-30 15641926 core:Non-currentFinancialInstruments 2024-04-12 15641926 core:RetainedEarningsAccumulatedLosses 2025-04-30 15641926 dpl:Item1 2024-04-13 15641926 dpl:Item1 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15641926
EMERALD ENTERPRISES LONDON LTD
Abridged Accounts
Period of accounts Start date: 13 April 2024 End date: 30 April 2025

EMERALD ENTERPRISES LONDON LTD Contents Page For the Period 13 April 2024 to 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

EMERALD ENTERPRISES LONDON LTD Statement of Financial Position As at 30 April 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 660,018
|  | 660,018
Current assets |  |
Cash at bank and in hand |  | 248,179
Creditors: amount falling due within one year |  | (908,900)
Net current assets |  | (660,721)
Total assets less current liabilities |  | (703)
Net assets |  | (703)
Capital and reserves |  |
Profit and loss account |  | (703)
Shareholders' funds |  | (703)
For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 20 March 2026 and were signed by:
------------------------------- Marlene Joseph Barbara Director
1

EMERALD ENTERPRISES LONDON LTD Notes to the Abridged Financial Statements For the Period 13 April 2024 to 30 April 2025
General Information EMERALD ENTERPRISES LONDON LTD is a private company, limited by shares, registered in , registration number 15641926, registration address THIRD FLOOR BROADWAY CHAMBERS, 1 CRANBROOK ROAD ILFORD, IG1 4DU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 13 April 2024 | - |  | -
Additions | 660,018 |  | 660,018
Disposals | - |  | -
At 30 April 2025 | 660,018 |  | 660,018
Depreciation
At 13 April 2024 | - |  | -
Charge for period | - |  | -
On disposals | - |  | -
At 30 April 2025 | - |  | -
Net book values
Closing balance as at 30 April 2025 | 660,018 |  | 660,018
Opening balance as at 13 April 2024 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
100 Class A shares of £1.00 each | 100
| 100
2