EMERALD LAW SOLICITORS LTD

Company Registration Number:
08837492 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

EMERALD LAW SOLICITORS LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

EMERALD LAW SOLICITORS LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 20,927 15,159
Total fixed assets: 20,927 15,159
Current assets
Stocks: 6,384,758 6,971,745
Debtors: 4 3,330,145 2,037,649
Cash at bank and in hand: 11,320 886,843
Total current assets: 9,726,223 9,896,237
Creditors: amounts falling due within one year: 5 (3,128,937) (3,654,618)
Net current assets (liabilities): 6,597,286 6,241,619
Total assets less current liabilities: 6,618,213 6,256,778
Creditors: amounts falling due after more than one year: 6 (4,454,931) (3,405,925)
Total net assets (liabilities): 2,163,282 2,850,853
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 2,163,182 2,850,753
Shareholders funds: 2,163,282 2,850,853

The notes form part of these financial statements

EMERALD LAW SOLICITORS LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 October 2026
and signed on behalf of the board by:

Name: Oonagh Murphy
Status: Director

The notes form part of these financial statements

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 36 34

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 85,669
Additions 11,000
At 31 October 2025 96,669
Depreciation
At 01 November 2024 70,510
Charge for year 5,232
At 31 October 2025 75,742
Net book value
At 31 October 2025 20,927
At 31 October 2024 15,159

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

Bank Overdrafts £826 Bank Loan £412,492 Client ledger control account £2,312 Taxation £1,883,318 Directors current accounts £654,564 Other creditors £154,482 Accruals £20,943

EMERALD LAW SOLICITORS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due after more than one year note

Loans £4,084,931 Other Loans £370,000