REGISTERED NUMBER: 10534903 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

11 OCTOBER 2024 TO 31 AUGUST 2025

FOR

EMERSON COLLEGE ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M O Leach

Mr MS Mohamed Iqbal

Mrs A Whitbread

REGISTERED OFFICE:

Pixton

Hartfield Road

Forest Row

Sussex

RH18 5JX

REGISTERED NUMBER:

10534903 (England and Wales)

AUDITORS:

Bronsens

Chartered Certified Accountants

Statutory Auditors

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

CURRENT ASSETS

Debtors

4

1,815

649

Cash at bank and in hand

1,885

11,665

3,700

12,314

CREDITORS

Amounts falling due within one year

5

31,170

18,413

NET CURRENT LIABILITIES

(27,470

)

(6,099

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,470

)

(6,099

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(27,471

)

(6,100

)

(27,470

)

(6,099

)

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 Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mr MS Mohamed Iqbal - Director

1.	STATUTORY INFORMATION

Emerson College Enterprises 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.

Taxation

Taxation for the period 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 period 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.

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 period was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

10.10.24

£

£

Trade debtors

3,183

1,724

Other debtors

(1,368

)

(1,075

)

1,815

649

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

10.10.24

£

£

Bank loans and overdrafts

64,472

-

Trade creditors

78

-

Taxation and social security

1,021

-

Other creditors

(34,401

)

18,413

31,170

18,413

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Philip Burton BSc FCA (Senior Statutory Auditor)

for and on behalf of Bronsens

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Emerson College Trust Limited(company number 00908985).

The ultimate controlling party is Ruskin Mill Land Trust.

Consolidated accounts can be obtained from Ruskin Mill, Old Bristol Road, Nailsworth, Gloucestershire GL6 0LA.