The Emporium At Redcliffe Ltd - Filleted accounts

Registered number

15758703

The Emporium At Redcliffe Ltd

Filleted Accounts

30 June 2025

The Emporium At Redcliffe Ltd
Registered number:		15758703
Balance Sheet
as at 30 June 2025

Notes			2025
£
Fixed assets
Tangible assets	3		18,741

Current assets
Debtors	4	56,235
Cash at bank and in hand		37,635
		93,870

Creditors: amounts falling due within one year	5	(96,973)

Net current liabilities			(3,103)

Net assets			15,638

Capital and reserves
Called up share capital			2
Profit and loss account			15,636

Shareholders' funds			15,638

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Warman
Director
Approved by the board on 28 May 2026

The Emporium At Redcliffe Ltd
Notes to the Accounts
for the period from 3 June 2024 to 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025
Number

	Average number of persons employed by the company			4


3	Tangible fixed assets
		Plant and machinery etc		Fixtures & fittings		Total
£			£		£
	Cost
	Additions	4,753		18,673		23,426
	At 30 June 2025	4,753		18,673		23,426

	Depreciation
	Charge for the period	951		3,734		4,685
	At 30 June 2025	951		3,734		4,685

	Net book value
	At 30 June 2025	3,802		14,939		18,741


4	Debtors			2025
£

	Trade debtors			10,313
	Other debtors			45,922
				56,235


5	Creditors: amounts falling due within one year			2025
£

	Trade creditors			33,543
	Directors loan account			15,698
	Corporation tax			-
	Taxation and social security costs			(89)
	Value Added Tax			11,611
	Other creditors			36,210
				96,973


6	Related party transactions

	Included in other debtors is a loan of £12,760 to Folium and Flos Plants Limited on which no interest is being charged. C Warman and J Warman are director shareholders of Folium and Flos Plants Limited.


7	Other information

	The Emporium At Redcliffe Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Nurseries
	Burnt House Lane
	Bransgore
	BH23 8AL