IRIS Accounts Production v24.2.0.383 10629558 Board of Directors Board of Directors 1.3.23 29.2.24 29.2.24 false true false false false true false Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106295582023-02-28106295582024-02-29106295582023-03-012024-02-29106295582022-02-28106295582022-03-012023-02-28106295582023-02-2810629558ns15:EnglandWales2023-03-012024-02-2910629558ns14:PoundSterling2023-03-012024-02-2910629558ns10:Director12023-03-012024-02-2910629558ns10:Director22023-03-012024-02-2910629558ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2910629558ns10:SmallEntities2023-03-012024-02-2910629558ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2910629558ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2910629558ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2910629558ns10:FullAccounts2023-03-012024-02-291062955812023-03-012024-02-2910629558ns10:OrdinaryShareClass12023-03-012024-02-2910629558ns10:RegisteredOffice2023-03-012024-02-2910629558ns5:CurrentFinancialInstruments2024-02-2910629558ns5:CurrentFinancialInstruments2023-02-2810629558ns5:Non-currentFinancialInstruments2024-02-2910629558ns5:Non-currentFinancialInstruments2023-02-2810629558ns5:ShareCapital2024-02-2910629558ns5:ShareCapital2023-02-2810629558ns5:RetainedEarningsAccumulatedLosses2024-02-2910629558ns5:RetainedEarningsAccumulatedLosses2023-02-2810629558ns5:PlantMachinery2023-03-012024-02-2910629558ns5:IntangibleAssetsOtherThanGoodwill2023-02-2810629558ns5:IntangibleAssetsOtherThanGoodwill2024-02-2910629558ns5:IntangibleAssetsOtherThanGoodwill2023-02-2810629558ns5:PlantMachinery2023-02-2810629558ns5:PlantMachinery2024-02-2910629558ns5:PlantMachinery2023-02-2810629558ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-2910629558ns5:WithinOneYearns5:CurrentFinancialInstruments2023-02-2810629558ns5:WithinOneYear2024-02-2910629558ns5:WithinOneYear2023-02-2810629558ns5:BetweenOneFiveYears2024-02-2910629558ns5:BetweenOneFiveYears2023-02-2810629558ns5:AllPeriods2024-02-2910629558ns5:AllPeriods2023-02-2810629558ns5:DeferredTaxation2023-02-2810629558ns5:DeferredTaxation2023-03-012024-02-2910629558ns5:DeferredTaxation2024-02-2910629558ns10:OrdinaryShareClass12024-02-29
REGISTERED NUMBER: 10629558 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Dr Eamers Emporium Limited

Dr Eamers Emporium Limited (Registered number: 10629558)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dr Eamers Emporium Limited

Company Information
for the Year Ended 29 February 2024







DIRECTORS: Mrs L Lunn
J Lunn





REGISTERED OFFICE: Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS





REGISTERED NUMBER: 10629558 (England and Wales)





ACCOUNTANTS: Pride Accountants
Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS

Dr Eamers Emporium Limited (Registered number: 10629558)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,796 3,796
Tangible assets 5 5,455 7,275
9,251 11,071

CURRENT ASSETS
Stocks 83,745 41,745
Debtors 6 28,448 29,056
Cash at bank 22,200 64,178
134,393 134,979
CREDITORS
Amounts falling due within one year 7 81,035 70,728
NET CURRENT ASSETS 53,358 64,251
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,609

75,322

CREDITORS
Amounts falling due after more than one
year

8

(12,500

)

(22,500

)

PROVISIONS FOR LIABILITIES 10 (1,036 ) (1,382 )
NET ASSETS 49,073 51,440

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 49,071 51,438
SHAREHOLDERS' FUNDS 49,073 51,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Dr Eamers Emporium Limited (Registered number: 10629558)

Balance Sheet - continued
29 February 2024


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 Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:




J Lunn - Director



Mrs L Lunn - Director


Dr Eamers Emporium Limited (Registered number: 10629558)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Dr Eamers Emporium 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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

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 year 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 year 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.

Dr Eamers Emporium Limited (Registered number: 10629558)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 March 2023
and 29 February 2024 3,796
NET BOOK VALUE
At 29 February 2024 3,796
At 28 February 2023 3,796

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 March 2023
and 29 February 2024 19,272
DEPRECIATION
At 1 March 2023 11,997
Charge for year 1,820
At 29 February 2024 13,817
NET BOOK VALUE
At 29 February 2024 5,455
At 28 February 2023 7,275

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 25,748 26,356
Prepayments 2,700 2,700
28,448 29,056

Dr Eamers Emporium Limited (Registered number: 10629558)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 6,867 2,335
Taxation and social security 9,781 8,103
Other creditors 54,387 50,290
81,035 70,728

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans 12,500 22,500

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
29.2.24 28.2.23
£    £   
Within one year 15,000 9,000
Between one and five years 26,250 -
41,250 9,000

10. PROVISIONS FOR LIABILITIES
29.2.24 28.2.23
£    £   
Deferred tax 1,036 1,382

Deferred
tax
£   
Balance at 1 March 2023 1,382
Provided during year (346 )
Balance at 29 February 2024 1,036

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
2 Ordinary shares £ 1 2 2

12. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.