Company registration number: SC623745
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Emerald Decorators Ltd
Pages for filing with the Registrar
Company registration number: SC623745
Emerald Decorators Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 100,083 125,104
100,083 125,104
Current assets
Debtors 306,168 270,100
Cash at bank and in hand 437,170 465,021
743,338 735,121
Creditors: amounts falling due within one year
(145,423) (176,634)
Net current assets 597,915 558,487
Total assets less current liabilities 697,998 683,591
Creditors: Amounts falling due after more than one year
47,387 -
NET ASSETS 745,385 683,591
Capital and reserves
Called up share capital 1 1
Profit and loss account 745,384 683,590
TOTAL EQUITY 745,385 683,591
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC623745
Emerald Decorators Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
J Robertson, Director
16 October 2026
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Emerald Decorators Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Emerald Decorators Ltd is a private company registered in Scotland. Its registered number is SC623745. The company is limited by shares. Its registered office is 16 New Broompark, Edinburgh, EH5 1RS.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 etc.:
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Emerald Decorators Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 20 (2025 - 20).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 259,392
At 31 March 2026 259,392
Depreciation
At 1 April 2025 134,288
Charge for year 25,021
At 31 March 2026 159,309
Net book value
At 31 March 2026 100,083
At 31 March 2025 125,104
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