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Registered number: 12947683
Empire Flooring Ltd
Unaudited Financial Statements
For The Year Ended 30 October 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Empire Flooring Ltd for the year ended 30 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Empire Flooring Ltd for the year ended 30 October 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Empire Flooring Ltd , as a body, in accordance with the terms of our engagement letter dated 23 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Empire Flooring Ltd and state those matters that we have agreed to state to the directors of Empire Flooring Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Empire Flooring Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Empire Flooring Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Empire Flooring Ltd . You consider that Empire Flooring Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Empire Flooring Ltd . 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 financial statements.
Signed
ERC Accountants and Business Advisers Limited
4 March 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 12947683
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 100 100
Cash at bank and in hand 7,979 -
8,079 100
Creditors: Amounts Falling Due Within One Year 5 (3,739 ) -
NET CURRENT ASSETS (LIABILITIES) 4,340 100
TOTAL ASSETS LESS CURRENT LIABILITIES 4,340 100
NET ASSETS 4,340 100
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 4,240 -
SHAREHOLDERS' FUNDS 4,340 100
For the year ending 30 October 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M P Beesley
Director
4 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Empire Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12947683 . The registered office is Unit C, 456 Warrington Road, Prescot, Merseyside, L35 9JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: )
1 -
4. Debtors
2023 2022
£ £
Due within one year
Called up share capital not paid 100 100
100 100
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 994 -
Accruals and deferred income 2,273 -
Directors' loan accounts 472 -
3,739 -
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6. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
7. Related Party Transactions
A director of the company introduced amounts totalling £5,472 and withdrew amounts totalling £5,000. At the balance sheet date the director was owed £472 from the company.
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £nil.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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