REGISTERED NUMBER: 13498350 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

The Mushroom Emporium Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Robin Schultz

REGISTERED OFFICE:

Wheatley Farm

Wheatley Road

Two Dales

Matlock

Derbyshire

DE4 2FF

REGISTERED NUMBER:

13498350 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,662

1,600

CURRENT ASSETS

Debtors

5

1,773

4,266

Cash at bank

40

143

1,813

4,409

CREDITORS

Amounts falling due within one year

6

25,097

22,915

NET CURRENT LIABILITIES

(23,284

)

(18,506

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(21,622

)

(16,906

)

PROVISIONS FOR LIABILITIES

316

-

NET LIABILITIES

(21,938

)

(16,906

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(22,038

)

(17,006

)

SHAREHOLDERS' FUNDS

(21,938

)

(16,906

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

Mr Robin Schultz - Director

1.	STATUTORY INFORMATION

The Mushroom Emporium Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33.333% on cost

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

At the balance sheet the the company had net current liabilities and negative reserves. The director pledges their ongoing support and as such, the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

2,400

Additions

1,230

At 31 July 2025

3,630

DEPRECIATION

At 1 August 2024

800

Charge for year

1,168

At 31 July 2025

1,968

NET BOOK VALUE

At 31 July 2025

1,662

At 31 July 2024

1,600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

2,519

Other debtors

1,773

1,747

1,773

4,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,306

-

Trade creditors

1,422

156

Other creditors

20,369

22,759

25,097

22,915

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

8.	RELATED PARTY DISCLOSURES

Mr Robin Schultz

There are no terms relating to repayment nor any interest being charged

2025

2024

£

£

Amount due to related party at the balance sheet date

17,752

18,656

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Robin Schultz.