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REGISTERED NUMBER: 10012162 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

EMIGRES DISTRIBUTION LTD

EMIGRES DISTRIBUTION LTD (REGISTERED NUMBER: 10012162)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Income and Retained Earnings 2

Balance Sheet 3

Notes to the Financial Statements 4


EMIGRES DISTRIBUTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: S E Miller-Langley
J L Miller





REGISTERED OFFICE: 33 Wilbury Way
Hitchin
Hertfordshire
SG4 0TW





REGISTERED NUMBER: 10012162 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

EMIGRES DISTRIBUTION LTD (REGISTERED NUMBER: 10012162)

STATEMENT OF INCOME AND
RETAINED EARNINGS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2024 2023
Notes £    £   

TURNOVER 32,330 116,462

Cost of sales (17,768 ) (80,503 )
GROSS PROFIT 14,562 35,959

Administrative expenses (131,674 ) (141,659 )
(117,112 ) (105,700 )

Other operating income 220,140 250,000
103,028 144,300

Interest receivable and similar income - 247
103,028 144,547

Interest payable and similar expenses (63 ) -
PROFIT BEFORE TAXATION 5 102,965 144,547

Tax on profit 6 (26,690 ) (28,725 )
PROFIT FOR THE FINANCIAL YEAR 76,275 115,822

Retained earnings at beginning of year 362,155 246,333

RETAINED EARNINGS AT END OF YEAR 438,430 362,155

EMIGRES DISTRIBUTION LTD (REGISTERED NUMBER: 10012162)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 7 9,800 13,593

CURRENT ASSETS
Debtors 8 595,974 442,703
Cash at bank 10,706 49,501
606,680 492,204
CREDITORS
Amounts falling due within one year 9 (178,048 ) (143,640 )
NET CURRENT ASSETS 428,632 348,564
TOTAL ASSETS LESS CURRENT LIABILITIES 438,432 362,157

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 438,430 362,155
SHAREHOLDERS' FUNDS 438,432 362,157

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2025 and were signed on its behalf by:





S E Miller-Langley - Director


EMIGRES DISTRIBUTION LTD (REGISTERED NUMBER: 10012162)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Emigres Distribution 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.

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




2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover shown in the profit and loss account represents the invoiced sale of floor and wall tiles excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

EMIGRES DISTRIBUTION LTD (REGISTERED NUMBER: 10012162)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. EMPLOYEES AND DIRECTORS

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

5. PROFIT BEFORE TAXATION

The profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 3,793 -

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2024 2023
£    £   
Current tax:
UK corporation tax 26,690 28,725
Tax on profit 26,690 28,725

7. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 15,174
DEPRECIATION
At 1 October 2023 1,581
Charge for year 3,793
At 30 September 2024 5,374
NET BOOK VALUE
At 30 September 2024 9,800
At 30 September 2023 13,593

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,294 83,321
Other debtors 584,680 359,382
595,974 442,703

EMIGRES DISTRIBUTION LTD (REGISTERED NUMBER: 10012162)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 421
Trade creditors 6,376 113,644
Taxation and social security 26,582 28,725
Other creditors 145,090 850
178,048 143,640

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

11. RELATED PARTY DISCLOSURES

The company received management fee income of £220,140 (2023: £250,000). The amount included within other debtors due from connected companies is £575,093 (2023:£282,077