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Company Registration No. 14822852 (England and Wales)
Emerald Frames Limited Unaudited accounts for the year ended 31 March 2026
Emerald Frames Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Emerald Frames Limited Company Information for the year ended 31 March 2026
Directors
Catherine Barbara Friend Catherine Friend
Company Number
14822852 (England and Wales)
Registered Office
UNIT 1, BLAYS HOUSE CHURCHFIELD ROAD CHALFONT ST. PETER GERRARDS CROSS BUCKINGHAMSHIRE SL9 9EW ENGLAND
Accountants
Beyond Numbers Ltd 16 Copper Ridge Chalfont St Peter Bucks SL9 0NF
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Emerald Frames Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
830
1,107
Current assets
Cash at bank and in hand
8,427
16,680
Creditors: amounts falling due within one year
5
(8,721)
(11,717)
Net current (liabilities)/assets
(294)
4,963
Total assets less current liabilities
536
6,070
Creditors: amounts falling due after more than one year
6
-
(5,833)
Net assets
536
237
Capital and reserves
Called up share capital
7
100
-
Profit and loss account
436
237
Shareholders' funds
536
237
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by
Catherine Friend Director Company Registration No. 14822852
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Emerald Frames Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Emerald Frames Limited is a private company, limited by shares, registered in England and Wales, registration number 14822852. The registered office is UNIT 1, BLAYS HOUSE CHURCHFIELD ROAD, CHALFONT ST. PETER, GERRARDS CROSS, BUCKINGHAMSHIRE, SL9 9EW, 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:
Motor vehicles
Depreciated 4 years reducing balance
Computer equipment
Depreciated 2 years straight line
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
1,968
831
2,799
At 31 March 2026
1,968
831
2,799
Depreciation
At 1 April 2025
861
831
1,692
Charge for the year
277
-
277
At 31 March 2026
1,138
831
1,969
Net book value
At 31 March 2026
830
-
830
At 31 March 2025
1,107
-
1,107
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Emerald Frames Limited Notes to the Accounts for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
833
-
VAT
3,581
3,125
Trade creditors
2,321
2,319
Taxes and social security
3,865
4,444
Loans from directors
(6,149)
(2,001)
Accruals
4,270
3,830
8,721
11,717
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
5,833
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
-
Shares issued during the period:
100 Ordinary shares of £1 each
100
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Catherine Friend
2,001
20,148
16,000
6,149
2,001
20,148
16,000
6,149
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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