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Registration number: 09690704

Discworld Emporium Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2026

Discworld Emporium Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

Discworld Emporium Limited

Company Information

Directors | Mr IA Mitchell Mr BS Pearson Mrs IA Pearson Miss RC Voyce

Registered office | 4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset England BH21 7SF

Accountants | Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Discworld Emporium Limited

(Registration number: 09690704)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 3,825 | 4,551
Tangible assets | 5 | 12,585 | 12,131
|  | 16,410 | 16,682
Current assets |  |  |
Stocks | 6 | 237,457 | 145,000
Debtors |  | 13,736 | 26,619
Cash at bank and in hand |  | 410,415 | 380,219
|  | 661,608 | 551,838
Prepayments and accrued income |  | 6,845 | 11,120
Creditors: Amounts falling due within one year |  | (136,096) | (99,798)
Net current assets |  | 532,357 | 463,160
Total assets less current liabilities |  | 548,767 | 479,842
Provisions for liabilities |  | (3,146) | (3,032)
Accruals and deferred income |  | (17,419) | (571)
Net assets |  | 528,202 | 476,239
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 528,102 | 476,139
Shareholders' funds |  | 528,202 | 476,239

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 August 2026 and signed on its behalf by:

Discworld Emporium Limited

(Registration number: 09690704)
Abridged Balance Sheet as at 31 March 2026

......................................... Mr IA Mitchell Director

Discworld Emporium Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF
England

These financial statements were authorised for issue by the Board on 20 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Pound Sterling and rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Discworld Emporium Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Improvements to property | Straight line over 46 years
Plant and machinery | Reducing balance 20%
Fixtures and fittings | Reducing balance 15%
Computer equipment | 33% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Development costs

Development costs relating to computer software are capitalised where they meet the recognition criteria for an intangible asset and are expected to generate future economic benefits.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10 years
Computer software | 5 years

Discworld Emporium Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

4 | Intangible assets

| Total £
Cost or valuation
At 1 April 2025 | 57,700
Additions acquired separately | 4,500
At 31 March 2026 | 62,200
Amortisation
At 1 April 2025 | 53,149
Amortisation charge | 5,226
At 31 March 2026 | 58,375
Carrying amount
At 31 March 2026 | 3,825
At 31 March 2025 | 4,551

Discworld Emporium Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 9,390 | 5,017 | 841 | 24,032 | 39,280
Additions | - | - | - | 2,270 | 2,270
At 31 March 2026 | 9,390 | 5,017 | 841 | 26,302 | 41,550
Depreciation
At 1 April 2025 | 1,157 | 2,578 | 741 | 22,675 | 27,151
Charge for the year | 188 | 366 | 20 | 1,240 | 1,814
At 31 March 2026 | 1,345 | 2,944 | 761 | 23,915 | 28,965
Carrying amount
At 31 March 2026 | 8,045 | 2,073 | 80 | 2,387 | 12,585
At 31 March 2025 | 8,233 | 2,440 | 100 | 1,358 | 12,131

Discworld Emporium Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

6 | Stocks

| 2026 £ | 2025 £
Finished goods and goods for resale | 237,457 | 145,000

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary A of £1 each | 50 | 50 | 50 | 50
Ordinary B of £1 each | 50 | 50 | 50 | 50
| 100 | 100 | 100 | 100