REGISTERED NUMBER: 11498508 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

EMERALDCROWN LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

H Schneck

A M Freshwater

REGISTERED OFFICE:

69 Watermint Quay

London

N16 6DN

REGISTERED NUMBER:

11498508 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Investment property

4

3,258,835

2,617,722

CURRENT ASSETS

Debtors

5

8,105,697

8,321,546

Cash at bank

4,734

37,913

8,110,431

8,359,459

CREDITORS

Amounts falling due within one year

6

(10,022,453

)

(11,510,751

)

NET CURRENT LIABILITIES

(1,912,022

)

(3,151,292

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,346,813

(533,570

)

CREDITORS

Amounts falling due after more than one year

7

(2,456,938

)

(16,926

)

NET LIABILITIES

(1,110,125

)

(550,496

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(1,110,225

)

(550,596

)

SHAREHOLDERS' FUNDS

(1,110,125

)

(550,496

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

H Schneck - Director

1.	STATUTORY INFORMATION

EMERALDCROWN 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

2,617,722

Additions

641,113

At 31 August 2025

3,258,835

NET BOOK VALUE

At 31 August 2025

3,258,835

At 31 August 2024

2,617,722

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by group undertakings

6,007,237

6,352,543

Other debtors

2,098,460

1,969,003

8,105,697

8,321,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 8)

-

2,157,055

Trade creditors

718,764

414,762

Other creditors

9,303,689

8,938,934

10,022,453

11,510,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 8)

2,449,438

-

Other creditors

7,500

16,926

2,456,938

16,926

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

7,500

16,926

8.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank loans

-

2,157,055

Amounts falling due between two and five years:

Bank loans - 2-5 years

2,449,438

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

7,500

16,926

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£

100

100

10.

RESERVES

Retained

earnings

£

At 1 September 2024

(550,596

)

Deficit for the year

(559,629

)

At 31 August 2025

(1,110,225

)

11.	ULTIMATE CONTROLLING PARTY

Emeraldcrown Holdings Ltd.