The Emporium (Rugby) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11079479

The Emporium (Rugby) Ltd

Filleted Unaudited Financial Statements

30 November 2025

The Emporium (Rugby) Ltd

Financial Statements

Year ended 30 November 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

The Emporium (Rugby) Ltd

Balance Sheet

30 November 2025

	2025		2024
Note	£	£	£	£

Current assets

Stocks	8,867	9,247
Cash at bank and in hand	11,646	11,533
	--------	--------
	20,513	20,780

Creditors: amounts falling due within one year	5	321,668		318,664
		---------		---------
Net current liabilities			301,155		297,884
			---------		---------
Total assets less current liabilities			( 301,155)		( 297,884)

Creditors: amounts falling due after more than one year	6	–	1,378
		---------	---------
Net liabilities		( 301,155)	( 299,262)
		---------	---------

The Emporium (Rugby) Ltd

Balance Sheet (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 301,156)	( 299,263)
	---------	---------
Shareholders deficit	( 301,155)	( 299,262)
	---------	---------

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 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 August 2026 , and are signed on behalf of the board by:

Mr P R Catterall

Director

Company registration number: 11079479

The Emporium (Rugby) Ltd

Notes to the Financial Statements

Year ended 30 November 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 5 Ashlawn Road, Rugby, CV22 5ET.

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 and in sterling, which is the functional currency of the entity.

Going concern

The directors acknowledge the losses the company has incurred during the year, however with their continued support believe the company is a going concern.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, 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. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

	Fixtures and fittings	-	25% reducing balance

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.

4. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 December 2024	1,370
Disposals	( 1,370)
	-------
At 30 November 2025	–
	-------
Depreciation
At 1 December 2024	1,370
Disposals	( 1,370)
	-------
At 30 November 2025	–
	-------
Carrying amount
At 30 November 2025	–
	-------
At 30 November 2024	–
	-------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,378	2,702
Trade creditors	–	15,400
Social security and other taxes	11,480	10,753
Other creditors	308,810	289,809
	---------	---------
	321,668	318,664
	---------	---------

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

	2025	2024
	£	£
Bank loans and overdrafts	–	1,378
	----	-------

7. Directors' advances, credits and guarantees

During the year the directors had an interest free, repayable on demand loan with the company. At the start of the year the directors were owed by the company £35,650 and at the end of the year were owed £36,517 .

8. Related party transactions

During the year the company received an interest free, repayable on demand loan from a company a director controls. At the start of the year the company owed £162,882 to this related party and at the end of the year the company owed £170,516. During the year the company received an interest free, repayable on demand loan from a company a director controls. At the start of the year the company owed £89,427 to this related party and at the end of the year the company owed £99,927.