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REGISTERED NUMBER: 10691679 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2022 to 29 September 2023

for

Empire Retail Management (Cheshire) Ltd

Empire Retail Management (Cheshire) Ltd (Registered number: 10691679)






Contents of the Financial Statements
for the Period 1 October 2022 to 29 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Empire Retail Management (Cheshire) Ltd

Company Information
for the Period 1 October 2022 to 29 September 2023







DIRECTOR: P Dickson





REGISTERED OFFICE: 2a Swordfish Business Park
Swordfish Close
Higgins Lane
Burscough
Lancashire
L40 8JW





REGISTERED NUMBER: 10691679 (England and Wales)





ACCOUNTANTS: Kirkwood Wilson Limited
2a Swordfish Business Park
Swordfish Close
Higgins Lane
Burscough
Lancashire
L40 8JW

Empire Retail Management (Cheshire) Ltd (Registered number: 10691679)

Balance Sheet
29 September 2023

29.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,011 5,033

CURRENT ASSETS
Stocks 200,306 318,072
Debtors 5 549,503 370,175
749,809 688,247
CREDITORS
Amounts falling due within one year 6 715,009 570,822
NET CURRENT ASSETS 34,800 117,425
TOTAL ASSETS LESS CURRENT LIABILITIES 37,811 122,458

PROVISIONS FOR LIABILITIES 753 1,011
NET ASSETS 37,058 121,447

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 37,056 121,445
37,058 121,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 2023 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 25 September 2024 and were signed by:





P Dickson - Director


Empire Retail Management (Cheshire) Ltd (Registered number: 10691679)

Notes to the Financial Statements
for the Period 1 October 2022 to 29 September 2023

1. STATUTORY INFORMATION

Empire Retail Management (Cheshire) Ltd 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 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.

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 period was 39 (2022 - 54 ) .

Empire Retail Management (Cheshire) Ltd (Registered number: 10691679)

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 29 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 29 September 2023 8,086
DEPRECIATION
At 1 October 2022 3,053
Charge for period 2,022
At 29 September 2023 5,075
NET BOOK VALUE
At 29 September 2023 3,011
At 30 September 2022 5,033

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.23 30.9.22
£    £   
Trade debtors 59,174 49,643
Other debtors 490,329 320,532
549,503 370,175

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.23 30.9.22
£    £   
Bank loans and overdrafts 38,505 10,375
Trade creditors 630,059 432,383
Taxation and social security (4,196 ) 37,955
Other creditors 50,641 90,109
715,009 570,822

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
29.9.23 30.9.22
£    £   
Within one year 3,495 19,747
Between one and five years - 24,460
3,495 44,207

8. RELATED PARTY DISCLOSURES

At the 30 September 2023 the company was owed a total of £228,380 (2022 £153,820) from companies owned by Mr. P. Dickson within a similar trade. The company was also owed £208,122 (2022 £130,196) from other companies owned by Mr. P. Dickson, the Director of Empire Retail Management (Cheshire) Ltd.