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REGISTERED NUMBER: 09218211 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

EMPORIUM SPECIALIST SERVICES LTD

EMPORIUM SPECIALIST SERVICES LTD (REGISTERED NUMBER: 09218211)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMPORIUM SPECIALIST SERVICES LTD

Company Information
for the Year Ended 30th September 2024







DIRECTOR: S Rahman





REGISTERED OFFICE: 89 Leigh Road
Eastleigh
Hampshire
SO50 9DQ





REGISTERED NUMBER: 09218211 (England and Wales)





ACCOUNTANTS: Graham Martin & Co
Accountants
89 Leigh Road
Eastleigh
Hampshire
SO50 9DQ

EMPORIUM SPECIALIST SERVICES LTD (REGISTERED NUMBER: 09218211)

Balance Sheet
30th September 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 38,067 54,833
Debtors 5 - 27,750
Cash at bank 32,725 33,057
70,792 115,640
CREDITORS
Amounts falling due within one year 6 49,939 61,545
NET CURRENT ASSETS 20,853 54,095
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,853

54,095

CREDITORS
Amounts falling due after more than one
year

7

6,667

16,667
NET ASSETS 14,186 37,428

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 14,185 37,427
SHAREHOLDERS' FUNDS 14,186 37,428

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 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.

EMPORIUM SPECIALIST SERVICES LTD (REGISTERED NUMBER: 09218211)

Balance Sheet - continued
30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th June 2025 and were signed by:





S Rahman - Director


EMPORIUM SPECIALIST SERVICES LTD (REGISTERED NUMBER: 09218211)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Emporium Specialist Services 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.

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 etc - 15% 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 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 2 (2023 - 2 ) .

EMPORIUM SPECIALIST SERVICES LTD (REGISTERED NUMBER: 09218211)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2023
and 30th September 2024 800
DEPRECIATION
At 1st October 2023
and 30th September 2024 800
NET BOOK VALUE
At 30th September 2024 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 27,750

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 282 272
Taxation and social security 10,856 16,842
Other creditors 28,801 34,431
49,939 61,545

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 6,667 16,667

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2024 and 30th September 2023:

2024 2023
£    £   
S Rahman
Balance outstanding at start of year 32,330 34,997
Amounts advanced 1,000 2,000
Amounts repaid (6,728 ) (4,667 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,602 32,330

EMPORIUM SPECIALIST SERVICES LTD (REGISTERED NUMBER: 09218211)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

9. ULTIMATE CONTROLLING PARTY

The controlling party is S Rahman.