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Registered Number: 14687188
England and Wales
EMERALD GREEN ENERGY LTD
Unaudited Financial Statements
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

Emerald Green Energy Ltd Contents Page For the year ended 28 February 2026
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Emerald Green Energy Ltd Company Information For the year ended 28 February 2026
Director | Suliman Maroof
Registered Number | 14687188
Registered Office | 1 Cranmore Drive Shirley Solihull B90 4RZ
1

Emerald Green Energy Ltd Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 169,638 |  | 92,394
|  | 169,638 |  | 92,394
Current assets |  |  |
Stocks | 4 | 120,000 |  | 120,000
Debtors | 5 | 3,578,278 |  | 1,139,993
Cash at bank and in hand |  | 2,115,907 |  | 860,558
|  | 5,814,185 |  | 2,120,551
Creditors: amount falling due within one year | 6 | (5,807,869) |  | (2,110,717)
Net current assets |  | 6,316 |  | 9,834
Total assets less current liabilities |  | 175,954 |  | 102,228
Creditors: amount falling due after more than one year | 7 | (15,114) |  | (20,278)
Net assets |  | 160,840 |  | 81,950
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | 160,830 |  | 81,940
Shareholders' funds |  | 160,840 |  | 81,950
For the year ended 28 February 2026 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 year 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 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 to the Registrar of Companies. The financial statements were approved by the director on 11 August 2026 and were signed by:
------------------------------- Suliman Maroof Director
2

Emerald Green Energy Ltd Notes to the Financial Statements For the year ended 28 February 2026
General Information Emerald Green Energy Ltd is a private company, limited by shares, registered in England and Wales, registration number 14687188, registration address 1 Cranmore Drive, Shirley, Solihull, B90 4RZ. 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. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. 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 Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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:
Computer Equipment | 33.3% Straight Line
Fixtures and Fittings | 33.3% Straight Line
Motor Vehicles | 20% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 100 (2025 : 11).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 March 2025 | 76,991 |  | 9,756 |  | 34,428 |  | 121,175
Additions | 10,417 |  | 50,315 |  | 108,980 |  | 169,712
Disposals | (7,787) |  | - |  | - |  | (7,787)
At 28 February 2026 | 79,621 |  | 60,071 |  | 143,408 |  | 283,100
Depreciation
At 01 March 2025 | 15,398 |  | 3,318 |  | 14,074 |  | 32,790
Charge for year | 14,402 |  | 20,024 |  | 47,803 |  | 82,229
On disposals | (1,557) |  | - |  | - |  | (1,557)
At 28 February 2026 | 28,243 |  | 23,342 |  | 61,877 |  | 113,462
Net book values
Closing balance as at 28 February 2026 | 51,378 |  | 36,729 |  | 81,531 |  | 169,638
Opening balance as at 01 March 2025 | 61,593 |  | 6,438 |  | 24,363 |  | 92,394
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 120,000 |  | 120,000
| 120,000 |  | 120,000
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 894,070 |  | 1,139,993
Prepayments & Accrued Income | 1,500 |  | 0
Accrued Income | 2,100,000 |  | 0
Other Debtors | 582,708 |  | 0
| 3,578,278 |  | 1,139,993
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 5,441,835 |  | 535,480
Bank Loans & Overdrafts | 0 |  | 45,122
Corporation Tax | 39,981 |  | 13,679
PAYE & Social Security | 44,264 |  | 18,858
Other Creditors | 4,639 |  | 61,000
Obligations under HP/Financial Leases | 5,164 |  | 8,252
Wages & Salaries Control Account | 0 |  | 7,223
Directors' Current Accounts | 16,316 |  | 1,065,184
VAT | 255,670 |  | 355,919
| 5,807,869 |  | 2,110,717
7. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Obligations Under HP/Financial Leases | 15,114 |  | 20,278
| 15,114 |  | 20,278
3