Registration number: 14981566

Emerald Storm Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

Emerald Storm Ltd

(Registration number: 14981566)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	25,218	20,171
Current assets
Debtors		192,241	111,898
Creditors: Amounts falling due within one year		(258,810)	(137,572)
Net current liabilities		(66,569)	(25,674)
Total assets less current liabilities		(41,351)	(5,503)
Accruals and deferred income		(3,024)	(2,880)
Net liabilities		(44,375)	(8,383)
Capital and reserves
Called up share capital		125	125
Retained earnings		(44,500)	(8,508)
Shareholders' deficit		(44,375)	(8,383)

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 June 2026 and signed on its behalf by:
 

......................................... Mr D P Heather Director

Emerald Storm Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Trinity Chambers
8 Suez Street
Warrington
Cheshire
WA1 1EG
England

These financial statements were authorised for issue by the Board on 19 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Emerald Storm Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Costumes	10% reducing balance basis
Set Design	10% reducing balance basis

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2024 - 5).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 August 2024	22,412	22,412
Additions	7,850	7,850
At 31 December 2025	30,262	30,262
Depreciation
At 1 August 2024	2,241	2,241
Charge for the period	2,803	2,803
At 31 December 2025	5,044	5,044
Carrying amount
At 31 December 2025	25,218	25,218
At 31 July 2024	20,171	20,171