REGISTERED NUMBER: 09315846 (England and Wales)

PETTICOAT LANE EMPORIUM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Tozer

REGISTERED OFFICE:

47 Dumpton Park Drive

Ramsgate

Kent

CT11 8AD

REGISTERED NUMBER:

09315846 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

8,571

9,523

CURRENT ASSETS

Debtors

5

64,944

40,677

Cash at bank

164,455

91,072

229,399

131,749

CREDITORS

Amounts falling due within one year

6

(246,787

)

(72,509

)

NET CURRENT (LIABILITIES)/ASSETS

(17,388

)

59,240

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,817

)

68,763

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7

(8,819

)

68,761

SHAREHOLDERS' FUNDS

(8,817

)

68,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 3 April 2026 and were signed by:

R Tozer - Director

1.	STATUTORY INFORMATION

Petticoat Lane 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.

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

Fixture & Fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 22 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Computer

machinery

Fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

27,835

235

6,431

34,501

Additions

3,340

5,575

1,514

10,429

Disposals

(25,000

)

-

-

(25,000

)

At 31 December 2025

6,175

5,810

7,945

19,930

DEPRECIATION

At 1 January 2025

18,351

222

6,405

24,978

Charge for year

1,122

1,397

526

3,045

Eliminated on disposal

(16,664

)

-

-

(16,664

)

At 31 December 2025

2,809

1,619

6,931

11,359

NET BOOK VALUE

At 31 December 2025

3,366

4,191

1,014

8,571

At 31 December 2024

9,484

13

26

9,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

51,804

32,974

Other debtors

13,140

7,703

64,944

40,677

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

161,274

8,981

Taxation and social security

28,403

1,795

Other creditors

57,110

61,733

246,787

72,509

7.

RESERVES

Retained

earnings

£

At 1 January 2025

68,761

Deficit for the year

(77,580

)

At 31 December 2025

(8,819

)