REGISTERED NUMBER: 13369457 (England and Wales)

Emboss Hospitality Limited

Unaudited Financial Statements

for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R P Mansfield

REGISTERED OFFICE:

10 Ash Grove

Whitchurch

Cardiff

CF14 1BE

REGISTERED NUMBER:

13369457 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Tangible assets

4

32,193

13,148

CURRENT ASSETS

Stocks

38,750

8,000

Debtors

5

69,531

53,219

Cash at bank and in hand

21,256

24,704

129,537

85,923

CREDITORS

Amounts falling due within one year

6

72,045

60,795

NET CURRENT ASSETS

57,492

25,128

TOTAL ASSETS LESS CURRENT LIABILITIES

89,685

38,276

CREDITORS

Amounts falling due after more than one year

7

(22,291

)

(10,877

)

PROVISIONS FOR LIABILITIES

(8,048

)

(2,498

)

NET ASSETS

59,346

24,901

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

59,246

24,801

59,346

24,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 director and authorised for issue on 17 July 2025 and were signed by:

R P Mansfield - Director

1.	STATUTORY INFORMATION

Emboss Hospitality 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

1,187

309

16,995

18,491

Additions

481

-

26,179

26,660

At 30 April 2025

1,668

309

43,174

45,151

DEPRECIATION

At 1 May 2024

292

6

5,045

5,343

Charge for year

203

61

7,351

7,615

At 30 April 2025

495

67

12,396

12,958

NET BOOK VALUE

At 30 April 2025

1,173

242

30,778

32,193

At 30 April 2024

895

303

11,950

13,148

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

16,995

Additions

26,179

At 30 April 2025

43,174

DEPRECIATION

At 1 May 2024

5,045

Charge for year

7,351

At 30 April 2025

12,396

NET BOOK VALUE

At 30 April 2025

30,778

At 30 April 2024

11,950

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

65,247

42,391

Other debtors

4,284

10,828

69,531

53,219

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

6,959

2,719

Trade creditors

-

19,516

Taxation and social security

57,158

31,819

Other creditors

7,928

6,741

72,045

60,795

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

22,291

10,877

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

R P Mansfield

Balance outstanding at start of year

(3,690

)

4,276

Amounts advanced

50,437

16,735

Amounts repaid

(52,882

)

(24,701

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(6,135

)

(3,690

)