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Company Registration No. 13795666 (England and Wales)
EMERALD BEDS LTD Unaudited accounts for the year ended 31 December 2025
EMERALD BEDS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EMERALD BEDS LTD Company Information for the year ended 31 December 2025
Directors
W Ahmed W Cheema M K Faraz
Company Number
13795666 (England and Wales)
Registered Office
UNIT C47 CARLINGHOW MILLS BRADFORD ROAD BATLEY WF17 8LL ENGLAND
Accountants
AAC Chartered Accountants Unit 2, Batley Business Park Technology Drive BATLEY WEST YORKSHIRE WF17 6ER
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EMERALD BEDS LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
13,081 
8,054 
Current assets
Inventories
5,000 
5,000 
Cash at bank and in hand
6,545 
4,392 
11,545 
9,392 
Net current assets
11,545 
9,392 
Total assets less current liabilities
24,626 
17,446 
Creditors: amounts falling due after more than one year
5
(11,401)
(9,654)
Net assets
13,225 
7,792 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13,224 
7,791 
Shareholders' funds
13,225 
7,792 
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 16 September 2026 and were signed on its behalf by
M K Faraz Director Company Registration No. 13795666
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EMERALD BEDS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
EMERALD BEDS LTD is a private company, limited by shares, registered in England and Wales, registration number 13795666. The registered office is UNIT C47 CARLINGHOW MILLS, BRADFORD ROAD, BATLEY, WF17 8LL, 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
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
10% on a straight line basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
10,973 
Additions
6,000 
At 31 December 2025
16,973 
Depreciation
At 1 January 2025
2,919 
Charge for the year
973 
At 31 December 2025
3,892 
Net book value
At 31 December 2025
13,081 
At 31 December 2024
8,054 
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EMERALD BEDS LTD Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
11,401 
9,654 
6
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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