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Company Registration No. 06754152 (England and Wales)
EMPORIUM PUBLICATIONS (ESSEX) LIMITED Unaudited accounts for the year ended 31 December 2025
EMPORIUM PUBLICATIONS (ESSEX) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EMPORIUM PUBLICATIONS (ESSEX) LIMITED Company Information for the year ended 31 December 2025
Directors
Julie Green Sarah J Case
Company Number
06754152 (England and Wales)
Registered Office
FRESHFIELDS TIPTREE ROAD GREAT BRAXTED WITHAM ESSEX CM8 3EF ENGLAND
Accountants
Chapmans Business Solutions Ltd Henrith Business Centre 3 Enterprise Way Pinchbeck Lincs PE11 3YR
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EMPORIUM PUBLICATIONS (ESSEX) LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
5
13,000 
18,000 
Current assets
Debtors
6
19,305 
12,334 
Cash at bank and in hand
14,564 
9,593 
33,869 
21,927 
Creditors: amounts falling due within one year
7
(44,868)
(38,233)
Net current liabilities
(10,999)
(16,306)
Net assets
2,001 
1,694 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,901 
1,594 
Shareholders' funds
2,001 
1,694 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by
Sarah J Case Director Company Registration No. 06754152
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EMPORIUM PUBLICATIONS (ESSEX) LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
EMPORIUM PUBLICATIONS (ESSEX) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06754152. The registered office is FRESHFIELDS TIPTREE ROAD, GREAT BRAXTED, WITHAM, ESSEX, CM8 3EF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RB
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
3,018 
At 31 December 2025
3,018 
Depreciation
At 1 January 2025
3,018 
At 31 December 2025
3,018 
Net book value
At 31 December 2025
- 
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EMPORIUM PUBLICATIONS (ESSEX) LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Investments
Other investments 
£ 
Valuation at 1 January 2025
18,000 
Disposals
(5,000)
Valuation at 31 December 2025
13,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,923 
4,727 
Accrued income and prepayments
8,382 
7,607 
19,305 
12,334 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,245 
3,204 
Trade creditors
8,758 
8,053 
Taxes and social security
2,925 
3,523 
Loans from directors
2,725 
2,036 
Accruals
876 
781 
Deferred income
25,339 
20,636 
44,868 
38,233 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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