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REGISTERED NUMBER: 05926279 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2022 to 29 September 2023

for

Empire Booze Limited

Empire Booze Limited (Registered number: 05926279)






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 Booze Limited

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: 05926279 (England and Wales)





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

Empire Booze Limited (Registered number: 05926279)

Balance Sheet
29 September 2023

29.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,345
Tangible assets 5 68,593 130,035
68,593 132,380

CURRENT ASSETS
Stocks 388,909 340,517
Debtors 6 617,720 577,159
1,006,629 917,676
CREDITORS
Amounts falling due within one year 7 1,047,393 859,480
NET CURRENT (LIABILITIES)/ASSETS (40,764 ) 58,196
TOTAL ASSETS LESS CURRENT LIABILITIES 27,829 190,576

CREDITORS
Amounts falling due after more than one year 8 - (36,135 )

PROVISIONS FOR LIABILITIES (18,686 ) (21,967 )
NET ASSETS 9,143 132,474

CAPITAL AND RESERVES
Called up share capital 12 12
Retained earnings 9,131 132,462
SHAREHOLDERS' FUNDS 9,143 132,474

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 Booze Limited (Registered number: 05926279)

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

1. STATUTORY INFORMATION

Empire Booze 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on cost, 25% on reducing balance and 20% on cost

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 46 (2022 - 54 ) .

Empire Booze Limited (Registered number: 05926279)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 29 September 2023 110,600
AMORTISATION
At 1 October 2022 108,255
Charge for period 2,345
At 29 September 2023 110,600
NET BOOK VALUE
At 29 September 2023 -
At 30 September 2022 2,345

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 439,503
Additions 28,983
Disposals (143,072 )
At 29 September 2023 325,414
DEPRECIATION
At 1 October 2022 309,468
Charge for period 39,264
Eliminated on disposal (91,911 )
At 29 September 2023 256,821
NET BOOK VALUE
At 29 September 2023 68,593
At 30 September 2022 130,035

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.23 30.9.22
£    £   
Trade debtors 57,036 47,506
Other debtors 560,684 529,653
617,720 577,159

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.23 30.9.22
£    £   
Bank loans and overdrafts 32,949 44,385
Hire purchase contracts - 20,839
Trade creditors 448,224 212,814
Taxation and social security 271,557 39,458
Other creditors 294,663 541,984
1,047,393 859,480

Empire Booze Limited (Registered number: 05926279)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.9.23 30.9.22
£    £   
Hire purchase contracts - 36,135

9. RELATED PARTY DISCLOSURES

At the 30 September 2023 the company owed a total of £207,743 (2022 £278,666) to companies owned by Mr. P. Dickson within a similar trade. The company is also owed £452,586 (2022 £451,962) by other companies also owned by Mr. P. Dickson, the Director of Empire Booze.