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Company Registration No. 12636375 (England and Wales)
STAVROULI EMERALD LTD Unaudited accounts for the year ended 31 December 2025
STAVROULI EMERALD LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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STAVROULI EMERALD LTD Company Information for the year ended 31 December 2025
Directors
Mrs Chryso Spyrou Stavrouli Mr Athanasios Stavroulis
Secretary
Mrs Chryso Spyrou Stavrouli
Company Number
12636375 (England and Wales)
Registered Office
Flat 3, 17 Canning Crescent London N22 5SR England
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STAVROULI EMERALD LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
535,193 
392,653 
Current assets
Debtors
5
32,653 
20,419 
Cash at bank and in hand
1,915 
7,778 
34,568 
28,197 
Creditors: amounts falling due within one year
6
(2,570)
(2,000)
Net current assets
31,998 
26,197 
Total assets less current liabilities
567,191 
418,850 
Creditors: amounts falling due after more than one year
7
(583,272)
(426,571)
Net liabilities
(16,081)
(7,721)
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
(16,201)
(7,841)
Shareholders' funds
(16,081)
(7,721)
For the year ending 31 December 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 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 14 September 2026 and were signed on its behalf by
Mrs Chryso Spyrou Stavrouli Director Company Registration No. 12636375
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STAVROULI EMERALD LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
STAVROULI EMERALD LTD is a private company, limited by shares, registered in England and Wales, registration number 12636375. The registered office is Flat 3, 17 Canning Crescent , London, N22 5SR, 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. No provision was found to be necessary for the year ended 31 December 2025.
4
Investment property
2025 
£ 
Fair value at 1 January 2025
392,653 
Additions
142,540 
At 31 December 2025
535,193 
Investment property comprise of long term property held for long term rental yields and for capital appreciation and is not occupied by the company.
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,288 
Accrued income and prepayments
32,653 
19,131 
32,653 
20,419 
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STAVROULI EMERALD LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
570 
- 
Accruals
2,000 
2,000 
2,570 
2,000 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
217,304 
98,872 
Other creditors
365,968 
327,699 
583,272 
426,571 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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