Emerald Pink Star Limited iXBRL

Company Registration Number: 10058161

Emerald Pink Star Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

Emerald Pink Star Limited

Company Registration Number: 10058161

BALANCE SHEET

as at 31 March 2026

		2026	2025
	Notes	£	£

Fixed Assets

Investments

204

301

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Creditors: amounts falling due within one year

(3)

─────────

Net Current Liabilities

(3)

─────────

Total Assets less Current Liabilities

201

301

═════════

Capital and Reserves

Called up share capital

283

283

Retained earnings

(82)

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Equity attributable to owners of the company

201

301

═════════

The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 15 September 2026 and signed on its behalf by




________________________________
Mr D D James
Director

Emerald Pink Star Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Emerald Pink Star Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 10058161. The registered office of the company is Corndell, 2 Mary Lane, North Waltham, Basingstoke, RG25 2BY, England.

Currency

The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention.

Consolidated accounts

The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.

Investments

Investments in subsidiary undertakings are stated at cost less any impairment.

Taxation

Current tax is the amount of corporation tax payable or recoverable in respect of the taxable profit for the year, measured at rates enacted or substantively enacted at the balance sheet date.

Dividends

Dividends on ordinary shares are recognised as a liability, and deducted from equity, in the financial year in which they are declared and approved.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

2026

2025

Number

Number

Directors

═════════

Investments

Group and

Total

participating

interests/

joint ventures

Investments

Cost

At 1 April 2025

301

Additions

Disposals

(100)

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At 31 March 2026

204

─────────

Net book value

At 31 March 2026

204

═════════

At 31 March 2025

301

═════════

The company holds investments in subsidiary undertakings with a balance sheet value of £9,746,996 (2025: £8,985,343).


5.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Amounts owed to group undertakings	3	-
		═════════	═════════

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

Controlling interest

The ultimate controlling party is Mr D D James by virtue of his shareholding in the company.