REGISTERED NUMBER: 09705411 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

EMERALD CITY DRYCLEANERS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs F Oluc

REGISTERED OFFICE:

Parker Russell

Floor 30 , The Leadenhall Building

122 Leadenhall Street

City of London

EC3C 4AB

REGISTERED NUMBER:

09705411 (England and Wales)

ACCOUNTANTS:

Parker Russell UK

Chartered Accountants

Level 30

The Leadenhall Building

122 Leadenhall Street

City of London

EC3V 4AB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emerald City Drycleaners Limited for the year ended 31 July 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Emerald City Drycleaners Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Emerald City Drycleaners Limited and state those matters that we have agreed to state to the director of Emerald City Drycleaners Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emerald City Drycleaners Limited and its director for our work or for this report.

It is your duty to ensure that Emerald City Drycleaners 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 Emerald City Drycleaners Limited. You consider that Emerald City Drycleaners 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 Emerald City Drycleaners 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.

Parker Russell UK

Chartered Accountants

Level 30

The Leadenhall Building

122 Leadenhall Street

City of London

EC3V 4AB

28 October 2026

FIXED ASSETS

Tangible assets

4

22,470

29,960

CURRENT ASSETS

Stocks

15,686

6,696

Debtors

5

40,302

13,491

Cash at bank

1,369

134

57,357

20,321

CREDITORS

Amounts falling due within one year

6

(62,412

)

(28,831

)

NET CURRENT LIABILITIES

(5,055

)

(8,510

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,415

21,450

CREDITORS

Amounts falling due after more than one year

7

(14,414

)

(21,325

)

NET ASSETS

3,001

125

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,901

25

SHAREHOLDERS' FUNDS

3,001

125

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 her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

Mrs F Oluc - Director

1.	STATUTORY INFORMATION

Emerald City Drycleaners 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.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

42,447

DEPRECIATION

At 1 August 2024

12,487

Charge for year

7,490

At 31 July 2025

19,977

NET BOOK VALUE

At 31 July 2025

22,470

At 31 July 2024

29,960

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

10,000

10,000

Amounts falling due after more than one year:

Other debtors

30,302

3,491

Aggregate amounts

40,302

13,491

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Finance leases

3,116

3,062

Trade creditors

5,115

5,644

Taxation and social security

47,108

20,125

Other creditors

7,073

-

62,412

28,831

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,500

5,500

Finance leases

10,914

13,825

Other creditors

1,000

2,000

14,414

21,325

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs F Oluc.