2023-07-01 2024-06-30 false Capium Accounts Production 1.1 11417217 2023-07-01 2024-06-30 11417217 bus:AbridgedAccounts 2023-07-01 2024-06-30 11417217 bus:FRS102 2023-07-01 2024-06-30 11417217 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 11417217 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 11417217 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11417217 2023-07-01 2024-06-30 11417217 2024-06-30 11417217 bus:RegisteredOffice 2023-07-01 2024-06-30 11417217 core:WithinOneYear 2024-06-30 11417217 core:AfterOneYear 2024-06-30 11417217 1 2023-07-01 2024-06-30 11417217 bus:Director1 2023-07-01 2024-06-30 11417217 bus:Director1 2024-06-30 11417217 bus:Director1 2022-07-01 2023-06-30 11417217 2022-07-01 11417217 bus:LeadAgentIfApplicable 2023-07-01 2024-06-30 11417217 2022-07-01 2023-06-30 11417217 2023-06-30 11417217 core:WithinOneYear 2023-06-30 11417217 core:AfterOneYear 2023-06-30 11417217 bus:EntityAccountantsOrAuditors 2022-07-01 2023-06-30 11417217 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 11417217 bus:OrdinaryShareClass1 2024-06-30 11417217 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 11417217 bus:OrdinaryShareClass1 2023-06-30 11417217 core:PlantMachinery 2023-07-01 2024-06-30 11417217 core:PlantMachinery 2024-06-30 11417217 core:PlantMachinery 2023-06-30 11417217 core:FurnitureFittings 2023-07-01 2024-06-30 11417217 core:FurnitureFittings 2024-06-30 11417217 core:FurnitureFittings 2023-06-30 11417217 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 11417217 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-06-30 11417217 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 11417217 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 11417217 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 11417217 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 11417217 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 11417217 core:Non-currentFinancialInstruments 2024-06-30 11417217 core:Non-currentFinancialInstruments 2023-06-30 11417217 core:ShareCapital 2024-06-30 11417217 core:ShareCapital 2023-06-30 11417217 core:RetainedEarningsAccumulatedLosses 2024-06-30 11417217 core:RetainedEarningsAccumulatedLosses 2023-06-30 11417217 dpl:Item1 2023-07-01 11417217 dpl:Item1 2024-06-30 11417217 dpl:Item1 2022-07-01 11417217 dpl:Item1 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11417217
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

EMMA WARREN LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 19,152    23,273 
19,152    23,273 
Current assets      
Stocks 2,000    4,000 
Debtors 172    103 
Cash at bank and in hand 16,339    26,299 
18,511    30,402 
Creditors: amount falling due within one year (33,793)   (48,695)
Net current assets (15,282)   (18,293)
 
Total assets less current liabilities 3,870    4,980 
Provisions for liabilities (3,639)   (4,422)
Net assets 231    558 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 230    557 
Shareholders' funds 231    558 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 January 2025 and were signed by:


-------------------------------
Emma Warren
Director
1
General Information
Emma Warren Ltd is a private company, limited by shares, registered in England and Wales, registration number 11417217, registration address Pi House, 40a London Road, Gloucester, Gloucestershire, GL1 3NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 July 2023 38,752    20,076    58,828 
Additions 4,995    1,187    6,182 
Disposals    
At 30 June 2024 43,747    21,263    65,010 
Depreciation
At 01 July 2023 22,058    13,497    35,555 
Charge for year 8,749    1,554    10,303 
On disposals    
At 30 June 2024 30,807    15,051    45,858 
Net book values
Closing balance as at 30 June 2024 12,940    6,212    19,152 
Opening balance as at 01 July 2023 16,694    6,579    23,273 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2