7 false false false false false false false false false false true false false false false false false No description of principal activity 2024-08-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 10284828 2024-08-01 2025-07-31 10284828 2025-07-31 10284828 2024-07-31 10284828 2023-08-01 2024-07-31 10284828 2024-07-31 10284828 2023-07-31 10284828 core:PlantMachinery 2024-08-01 2025-07-31 10284828 core:FurnitureFittings 2024-08-01 2025-07-31 10284828 bus:LeadAgentIfApplicable 2024-08-01 2025-07-31 10284828 bus:Director2 2024-08-01 2025-07-31 10284828 bus:Director1 2024-08-01 2025-07-31 10284828 core:PlantMachinery 2024-07-31 10284828 core:FurnitureFittings 2024-07-31 10284828 core:PlantMachinery 2025-07-31 10284828 core:FurnitureFittings 2025-07-31 10284828 core:WithinOneYear 2025-07-31 10284828 core:WithinOneYear 2024-07-31 10284828 core:AfterOneYear 2025-07-31 10284828 core:AfterOneYear 2024-07-31 10284828 core:ShareCapital 2025-07-31 10284828 core:ShareCapital 2024-07-31 10284828 core:RetainedEarningsAccumulatedLosses 2025-07-31 10284828 core:RetainedEarningsAccumulatedLosses 2024-07-31 10284828 core:PlantMachinery 2024-07-31 10284828 core:FurnitureFittings 2024-07-31 10284828 bus:Director2 2024-07-31 10284828 bus:Director2 2025-07-31 10284828 bus:Director1 2023-07-31 10284828 bus:Director2 2023-07-31 10284828 bus:Director2 2024-07-31 10284828 bus:Director1 2023-08-01 2024-07-31 10284828 bus:Director2 2023-08-01 2024-07-31 10284828 bus:SmallEntities 2024-08-01 2025-07-31 10284828 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10284828 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10284828 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10284828 bus:FullAccounts 2024-08-01 2025-07-31 10284828 core:OfficeEquipment 2024-08-01 2025-07-31 10284828 core:OfficeEquipment 2024-07-31 10284828 core:OfficeEquipment 2025-07-31
COMPANY REGISTRATION NUMBER: 10284828

Emma's Pottery Parlour Limited

Filleted Unaudited Financial Statements

31 July 2025

Emma's Pottery Parlour Limited

Financial Statements

Year ended 31 July 2025

Contents | Pages

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements | 1

Balance sheet | 2 to 3

Notes to the financial statements | 4 to 7

Emma's Pottery Parlour Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Emma's Pottery Parlour Limited

Year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emma's Pottery Parlour Limited for the year ended 31 July 2025, which comprise the balance sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Emma's Pottery Parlour Limited in accordance with the terms of our engagement letter dated 12 April 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Emma's Pottery Parlour Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emma's Pottery Parlour Limited and its director for our work or for this report.
It is your duty to ensure that Emma's Pottery Parlour Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Emma's Pottery Parlour Limited. You consider that Emma's Pottery Parlour Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Emma's Pottery Parlour Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
MILLER DAVIES LLP Chartered accountants
A3 Broomsleigh Business Park Worsley Bridge Road London SE26 5BN
24 June 2026

Emma's Pottery Parlour Limited

Balance Sheet

31 July 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,857 | 2,444

Current assets

Stocks | 16,000 | 16,000
Debtors | 6 | 7,818 | 7,604
Cash at bank and in hand | 18,554 | 15,904
| -------- | --------
| 42,372 | 39,508

Creditors: amounts falling due within one year | 7 | 24,651 | 21,070
| -------- | --------
Net current assets | 17,721 | 18,438
| -------- | --------
Total assets less current liabilities | 19,578 | 20,882

Creditors: amounts falling due after more than one year | 8 | 667 | 4,667
| -------- | --------
Net assets | 18,911 | 16,215
| -------- | --------

Capital and reserves

Called up share capital | 3 | 3
Profit and loss account | 18,908 | 16,212
| -------- | --------
Shareholders funds | 18,911 | 16,215
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Emma's Pottery Parlour Limited

Balance Sheet (continued)

31 July 2025
These financial statements were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

Mrs E Yeo |
Director |

Company registration number: 10284828

Emma's Pottery Parlour Limited

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Fixtures and fittings | - | 20% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 6 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 August 2024 | 9,237 | 3,295 | 3,397 | 15,929
Additions | 173 | 1,291 | – | 1,464
| ------- | ------- | ------- | --------
At 31 July 2025 | 9,410 | 4,586 | 3,397 | 17,393
| ------- | ------- | ------- | --------
Depreciation |  |  |  |
At 1 August 2024 | 8,355 | 2,357 | 2,773 | 13,485
Charge for the year | 925 | 689 | 437 | 2,051
| ------- | ------- | ------- | --------
At 31 July 2025 | 9,280 | 3,046 | 3,210 | 15,536
| ------- | ------- | ------- | --------
Carrying amount |  |  |  |
At 31 July 2025 | 130 | 1,540 | 187 | 1,857
| ------- | ------- | ------- | --------
At 31 July 2024 | 882 | 938 | 624 | 2,444
| ------- | ------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 7,818 | 7,604
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,000 | 4,000
Trade creditors | 41 | –
Corporation tax | 8,980 | 8,530
Social security and other taxes | 3,707 | 3,030
Other creditors | 7,923 | 5,510
| -------- | --------
| 24,651 | 21,070
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 667 | 4,667
| ---- | -------

9. Financial instruments
The carrying amount for each category of financial instrument is as follows:

| 2025 | 2024
| £ | £

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss | 23,116 | 20,466
| -------- | --------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss | 12,633 | 14,180
| -------- | --------

10. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mrs M Budd | – | – | –
| Mrs E Yeo | ( 1,911) | ( 2,213) | ( 4,124)
|  | ------- | ------- | -------
|  | ( 1,911) | ( 2,213) | ( 4,124)
|  | ------- | ------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mrs M Budd | ( 15,999) | 15,999 | –
| Mrs E Yeo | 240 | ( 2,151) | ( 1,911)
|  | -------- | -------- | -------
|  | ( 15,759) | 13,848 | ( 1,911)
|  | -------- | -------- | -------