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Registration number: 12402998

Empire Roofing Services (Oxford) Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Empire Roofing Services (Oxford) Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Empire Roofing Services (Oxford) Ltd

Company Information

Director | A Maudsley

Registered office | Unit 34 Stanley Court Richard Jones Road Witney OX29 0TB

Accountants | ENF Solutions Limited Chartered Certified Accountant 181A Middlewood Road Sheffield S6 4HD

Empire Roofing Services (Oxford) Ltd

(Registration number: 12402998)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 180,628 | 108,008
Current assets |  |  |
Debtors | 5 | 693,949 | 237,452
Cash at bank and in hand |  | 487,289 | 579,815
|  | 1,181,238 | 817,267
Creditors: Amounts falling due within one year | 6 | (303,591) | (175,988)
Net current assets |  | 877,647 | 641,279
Total assets less current liabilities |  | 1,058,275 | 749,287
Creditors: Amounts falling due after more than one year | 6 | (38,187) | (10,853)
Provisions for liabilities |  | (24,592) | (24,597)
Net assets |  | 995,496 | 713,837
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 995,396 | 713,737
Shareholders' funds |  | 995,496 | 713,837

Empire Roofing Services (Oxford) Ltd

(Registration number: 12402998)
Balance Sheet as at 30 April 2025 (continued)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 October 2025

......................................... A Maudsley Director

Empire Roofing Services (Oxford) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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:
Unit 34
Stanley Court
Richard Jones Road
Witney
OX29 0TB

These financial statements were authorised for issue by the director on 15 October 2025.

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 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 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.

Empire Roofing Services (Oxford) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

Going concern

The financial statements have been prepared on a going concern basis.

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.

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:

Empire Roofing Services (Oxford) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

Asset class | Depreciation method and rate
Website | 25% reducing balance
Vans | 25% reducing balance
Equipment | 25% reducing balance

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Empire Roofing Services (Oxford) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 4).

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 37,711 | 8,945 | 139,671 | 186,327
Additions | 332 | 4,314 | 144,452 | 149,098
Disposals | - | - | (35,636) | (35,636)
At 30 April 2025 | 38,043 | 13,259 | 248,487 | 299,789
Depreciation
At 1 May 2024 | 11,047 | 2,915 | 64,357 | 78,319
Charge for the year | 6,749 | 2,586 | 50,874 | 60,209
Eliminated on disposal | - | - | (19,367) | (19,367)
At 30 April 2025 | 17,796 | 5,501 | 95,864 | 119,161
Carrying amount
At 30 April 2025 | 20,247 | 7,758 | 152,623 | 180,628
At 30 April 2024 | 26,664 | 6,030 | 75,314 | 108,008

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 352,028 | 216,472
Amounts owed by related parties |  | 308,150 | -
Prepayments |  | 14,784 | 10,566
Other debtors |  | 18,987 | 10,414
|  | 693,949 | 237,452

Empire Roofing Services (Oxford) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 21,074 | 13,641
Trade creditors |  | 90,403 | 1,700
Taxation and social security |  | 125,442 | 133,259
Accruals and deferred income |  | 56,271 | 13,946
Other creditors |  | 10,401 | 13,442
|  | 303,591 | 175,988

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 38,187 | 10,853

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Empire Roofing Services (Oxford) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

8 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | - | 1,919
Hire purchase contracts | 38,187 | 8,934
| 38,187 | 10,853

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | - | 4,667
Hire purchase contracts | 21,074 | 8,974
| 21,074 | 13,641