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REGISTERED NUMBER: 14337698 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

5 SEPTEMBER 2022 TO 30 SEPTEMBER 2023

FOR

EMMAS OTTERS LIMITED

EMMAS OTTERS LIMITED (REGISTERED NUMBER: 14337698)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 5 SEPTEMBER 2022 TO 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMMAS OTTERS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 5 SEPTEMBER 2022 TO 30 SEPTEMBER 2023







DIRECTOR: Miss E Robinson





REGISTERED OFFICE: 1 Langley Court
Pyle Street
Newport
Isle of Wight
PO30 1LA





REGISTERED NUMBER: 14337698 (England and Wales)





ACCOUNTANTS: Mackenzies
Chartered Accountants
1 Langley Court
Pyle Street
Newport
Isle of Wight
PO30 1LA

EMMAS OTTERS LIMITED (REGISTERED NUMBER: 14337698)

BALANCE SHEET
30 SEPTEMBER 2023

Notes £ £
FIXED ASSETS
Tangible assets 4 10,966

CURRENT ASSETS
Debtors 5 1,109
Cash at bank 15,542
16,651
CREDITORS
Amounts falling due within one year 6 15,329
NET CURRENT ASSETS 1,322
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,288

PROVISIONS FOR LIABILITIES 7 2,083
NET ASSETS 10,205

CAPITAL AND RESERVES
Called up share capital 8 100
Retained earnings 10,105
SHAREHOLDERS' FUNDS 10,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

EMMAS OTTERS LIMITED (REGISTERED NUMBER: 14337698)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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.

The financial statements were approved by the director and authorised for issue on 19 March 2024 and were signed by:





Miss E Robinson - Director


EMMAS OTTERS LIMITED (REGISTERED NUMBER: 14337698)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 5 SEPTEMBER 2022 TO 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Emmas Otters 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.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. 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 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 .

EMMAS OTTERS LIMITED (REGISTERED NUMBER: 14337698)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 5 SEPTEMBER 2022 TO 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
Additions 1,440 8,000 2,030 11,470
At 30 September 2023 1,440 8,000 2,030 11,470
DEPRECIATION
Charge for period 214 133 157 504
At 30 September 2023 214 133 157 504
NET BOOK VALUE
At 30 September 2023 1,226 7,867 1,873 10,966

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Social security and other tax 689
Prepayments and accrued income 420
1,109

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Tax 2,669
VAT 4,949
Other creditors 168
Directors' current accounts 7,543
15,329

Other creditors reflect a Pension liability of £168.

7. PROVISIONS FOR LIABILITIES
£
Deferred tax
Accelerated capital allowances 2,083

Deferred tax
£
Provided during period 2,083
Balance at 30 September 2023 2,083

EMMAS OTTERS LIMITED (REGISTERED NUMBER: 14337698)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 5 SEPTEMBER 2022 TO 30 SEPTEMBER 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £
100 Ordinary shares 1 100

100 Ordinary shares shares of 1 each were allotted and fully paid for cash at par during the period.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Miss E Robinson.