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Company Registration No. 08305395 (England and Wales)
Emerald Sea Energy Limited Unaudited accounts for the year ended 29 November 2025
Emerald Sea Energy Limited Unaudited accounts Contents
Page
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Emerald Sea Energy Limited Company Information for the year ended 29 November 2025
Director
Simon Haddon Sanderson
Company Number
08305395 (England and Wales)
Registered Office
JWH Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Emerald Sea Energy Limited Statement of financial position as at 29 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,629 
4,840 
Current assets
Inventories
40,000 
44,647 
Debtors
13,913 
8,690 
Cash at bank and in hand
456,276 
475,901 
510,189 
529,238 
Creditors: amounts falling due within one year
(67,993)
(68,118)
Net current assets
442,196 
461,120 
Net assets
445,825 
465,960 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
445,725 
465,860 
Shareholders' funds
445,825 
465,960 
For the year ending 29 November 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 June 2026 and were signed on its behalf by
Simon Haddon Sanderson Director Company Registration No. 08305395
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Emerald Sea Energy Limited Notes to the Accounts for the year ended 29 November 2025
1
Statutory information
Emerald Sea Energy Limited is a private company, limited by shares, registered in England and Wales, registration number 08305395. The registered office is JWH Azoth Ltd, 13 The Close, Norwich, Norfolk, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RBM
Fixtures & fittings
25% RBM
Computer equipment
25% RBM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 30 November 2024
19,819 
At 29 November 2025
19,819 
Amortisation
At 30 November 2024
19,819 
At 29 November 2025
19,819 
Net book value
At 29 November 2025
- 
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Emerald Sea Energy Limited Notes to the Accounts for the year ended 29 November 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 30 November 2024
23,205 
8,694 
1,541 
33,440 
At 29 November 2025
23,205 
8,694 
1,541 
33,440 
Depreciation
At 30 November 2024
19,539 
8,418 
643 
28,600 
Charge for the year
916 
70 
225 
1,211 
At 29 November 2025
20,455 
8,488 
868 
29,811 
Net book value
At 29 November 2025
2,750 
206 
673 
3,629 
At 29 November 2024
3,666 
276 
898 
4,840 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,526 
1,026 
Deferred tax asset
12,387 
7,664 
13,913 
8,690 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
125 
Loans from directors
67,993 
67,993 
67,993 
68,118 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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