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Registered number: 13337657
Empire Flooring (Rainhill) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13337657
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 6,712 2,075
Cash at bank and in hand 1,820 828
8,532 2,903
Creditors: Amounts Falling Due Within One Year 5 (7,258 ) (4,910 )
NET CURRENT ASSETS (LIABILITIES) 1,274 (2,007 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,274 (2,007 )
NET ASSETS/(LIABILITIES) 1,274 (2,007 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 1,174 (2,107 )
SHAREHOLDERS' FUNDS 1,274 (2,007)
For the year ending 30 April 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs R Pearsall
Director
1 November 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Empire Flooring (Rainhill) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13337657 . The registered office is Unit B, 456 Warrington Road, Prescot, Merseyside, L35 9JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,210 -
Other debtors 2,083 1,975
Other taxes and social security 319 -
Called up share capital not paid 100 100
6,712 2,075
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Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 770 -
Accruals and deferred income 2,429 521
Directors' loan accounts 4,059 4,389
7,258 4,910
6. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
7. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current accounting period.
8. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company introduced amounts totalling £1,870 and withdrew amounts totalling £2,200 (2023: introduced amounts totalling £12,331 and withdrew £9,470). At the balance sheet date the company owed the director £4,059 (2023: £4,389).
A director of the company introduced amounts totalling £750 and withdrew amounts totalling £750 (2023: introduced amounts totalling £Nil and withdrew £Nil). At the balance sheet date the director owed the company £Nil (2023: £Nil).
No dividends were paid to the director in respect of the shareholdings.
The aggregate remuneration paid to key management personnel for the year was £Nil (2023: £7,550).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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