REGISTERED NUMBER: 03966305 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Emerald Construction (London) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P W Steer

REGISTERED OFFICE:

2 Anchorage Way

Sovereign Harbour North

Eastbourne

East Sussex

BN23 5BE

REGISTERED NUMBER:

03966305 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Tangible assets

4

18,094

23,679

CURRENT ASSETS

Debtors

5

27,883

30,823

Cash at bank

38,344

87,293

66,227

118,116

CREDITORS

Amounts falling due within one year

6

53,533

69,050

NET CURRENT ASSETS

12,694

49,066

TOTAL ASSETS LESS CURRENT LIABILITIES

30,788

72,745

CREDITORS

Amounts falling due after more than one year

7

(4,199

)

(15,402

)

PROVISIONS FOR LIABILITIES

(3,438

)

(4,499

)

NET ASSETS

23,151

52,844

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

23,051

52,744

SHAREHOLDERS' FUNDS

23,151

52,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

P W Steer - Director

1.	STATUTORY INFORMATION

Emerald Construction (London) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

883

3,372

55,650

1,945

61,850

Additions

-

-

-

343

343

At 30 April 2026

883

3,372

55,650

2,288

62,193

DEPRECIATION

At 1 May 2025

333

3,241

32,652

1,945

38,171

Charge for year

82

20

5,750

76

5,928

At 30 April 2026

415

3,261

38,402

2,021

44,099

NET BOOK VALUE

At 30 April 2026

468

111

17,248

267

18,094

At 30 April 2025

550

131

22,998

-

23,679

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2025

and 30 April 2026

28,900

DEPRECIATION

At 1 May 2025

8,580

Charge for year

5,080

At 30 April 2026

13,660

NET BOOK VALUE

At 30 April 2026

15,240

At 30 April 2025

20,320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

21,980

23,150

Other debtors

5,903

7,673

27,883

30,823

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

6,667

10,000

Hire purchase contracts

4,536

3,987

Trade creditors

3,365

13,431

Taxation and social security

(1,539

)

5,178

Other creditors

40,504

36,454

53,533

69,050

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

6,667

Hire purchase contracts

4,199

8,735

4,199

15,402

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

£1

100

100