Emerald Sales Limited 30/03/2026 iXBRL

Company registration number: 08041808

Emerald Sales Limited

Unaudited filleted financial statements

30 March 2026

Emerald Sales Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Emerald Sales Limited

Directors and other information


Directors	Miss L McLachlan
	Mr L McLachlan	(Resigned 31 March 2026)


Company number	08041808


Registered office	Old Hall Farm
	19 Barnston Lane
	Moreton
	Wirral
	CH46 7TN


Accountants	Hailwood & Co.
	392-394 Hoylake Road
	Moreton
	Wiral
	CH46 6DF

Emerald Sales Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Emerald Sales Limited

Year ended 30 March 2026

As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 March 2026, as set out on pages 5 to 9.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Hailwood & Co.

Chartered Accountants

392-394 Hoylake Road

Moreton

Wiral

CH46 6DF

28 May 2026

Emerald Sales Limited

Statement of financial position

30 March 2026

		2026		2025
	Note	£	£	£	£

Intangible assets	5	-		-
Current assets
Debtors	6	2,291,599		2,462,842
Cash at bank and in hand		128,807		126,006
		_______		_______
		2,420,406		2,588,848
Creditors: amounts falling due
within one year	7	( 2,326,971)		( 2,500,577)
		_______		_______
Net current assets			93,435		88,271
			_______		_______
Total assets less current liabilities			93,435		88,271

			_______		_______
Net assets			93,435		88,271
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			93,434		88,270
			_______		_______
Shareholders funds			93,435		88,271
			_______		_______

For the year ending 30 March 2026 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 28 May 2026 , and are signed on behalf of the board by:

Miss L McLachlan

Director

Company registration number: 08041808

Emerald Sales Limited

Notes to the financial statements

Year ended 30 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Old Hall Farm, 19 Barnston Lane, Moreton, Wirral, CH46 7TN.

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 receivable and represents amounts receivable for services rendered from the provision of construction service personnel, stated net of discounts, rebates, and of Value Added Tax. Turnover is recognised as the service is provided.

Taxation

The taxation expense represents the aggregate amount of tax recognised in the reporting period.Tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax payable or recoverable using the tax rates and laws enacted at the reporting date.

Significant judgements and estimates

There are no judgements or estimates that have had a significant effect on amounts recognised in the financial statements.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2025: Nil).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 31 March 2025	171,429	171,429
Disposals	(171,429)	(171,429)
	_______	_______
At 30 March 2026	-	-
	_______	_______
Amortisation
At 31 March 2025	171,429	171,429
Disposals	( 171,429)	( 171,429)
	_______	_______
At 30 March 2026	-	-
	_______	_______
Carrying amount
At 30 March 2026	-	-
	_______	_______
At 30 March 2025	-	-
	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	14,185	12,310
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,623,310	1,611,434
Other debtors	654,104	839,098
	_______	_______
	2,291,599	2,462,842
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,505	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest	3,707	120,500
Corporation tax	8,063	7,224
Social security and other taxes	2,232,508	2,366,913
Other creditors	81,188	5,940
	_______	_______
	2,326,971	2,500,577
	_______	_______

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Pearl Management Limited	150,000	-	552,998	691,490
	_______	_______	_______	_______

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. Controlling party

At the year end the ultimate controlling parties of the company were Mr L. McLachlan, who was a director and Miss L. McLachlan who is a director, by virtue of their shareholdings in Apex Prism Limited.Apex Prism Limited prepares consolidated financial statements which are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

10. Provisions for liabilities and charges

The directors notified HM Revenue and Customs of a VAT error in December 2024. HMRC assessed the additional VAT in October 2025 with no penalties. The decision not to provide for penalties in the 2024 and 2025 accounts therefore proved to be correct.