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Registered number: 10000557
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2025
Daniel Wolfson & Co Ltd
382 Dns House Kenton Road
Harrow
Greater London
HA3 8DP
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 10000557

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 129,928 |  | 150,311
Investment Properties | 5 |  | 360,000 |  | 360,000
|  |  | 489,928 |  | 510,311
CURRENT ASSETS
Stocks | 6 | 4,500 |  | 5,140 |
Debtors | 7 | 32,154 |  | 15,551 |
Cash at bank and in hand |  | 38,216 |  | 22,559 |
|  | 74,870 |  | 43,250 |
Creditors: Amounts Falling Due Within One Year | 8 | (235,254 ) |  | (153,136 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (160,384 ) |  | (109,886 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 329,544 |  | 400,425
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (247,907 ) |  | (277,635 )
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (75,000 ) |  | (75,000 )
Deferred Taxation | 11 |  | (5,381 ) |  | (5,381 )
NET ASSETS |  |  | 1,256 |  | 42,409
CAPITAL AND RESERVES
Called up share capital | 12 |  | 11 |  | 11
Revaluation reserve |  |  | 16,142 |  | 16,142
Profit and Loss Account |  |  | (14,897 ) |  | 26,256
SHAREHOLDERS' FUNDS |  |  | 1,256 |  | 42,409

Page 1
Page 2
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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.
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 C P Mills Director
21/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10000557 . The registered office is Unit 50 , Hillgrove Business Park, Nazeing Road, Essex, EN9 2HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | Straight line over 3 years

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.8. Hire Purchase And Leasing Commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held
under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases
are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 3
Page 4
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 March 2024 | 13,248 | 153,424 | 147,951 | 8,418 | 323,041
Additions | - | 23,000 | 1,669 | - | 24,669
Disposals | - | - | - | (1,240 ) | (1,240 )
As at 28 February 2025 | 13,248 | 176,424 | 149,620 | 7,178 | 346,470
Depreciation
As at 1 March 2024 | 8,355 | 80,203 | 80,089 | 4,083 | 172,730
Provided during the period | 1,223 | 24,055 | 17,382 | 2,392 | 45,052
Disposals | - | - | - | (1,240 ) | (1,240 )
As at 28 February 2025 | 9,578 | 104,258 | 97,471 | 5,235 | 216,542
Net Book Value
As at 28 February 2025 | 3,670 | 72,166 | 52,149 | 1,943 | 129,928
As at 1 March 2024 | 4,893 | 73,221 | 67,862 | 4,335 | 150,311

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 31,313 |  | 25,013

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 March 2024 and 28 February 2025 | 360,000

Fair value at 28th Februaryrch 2025 is represented by:↓

Valuation in 2024 | 21,523
Cost | 338,477
| 360,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
| £ |  | £
Cost | 338,477 |  | 338,477
| 338,477 |  | 338,477

The freehold property has been valued at the balance sheet date by the directors, who believe the carrying value to be the
fair value. There has been no valuation by independent valuers.
Page 4
Page 5
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,500 |  | 5,140

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,996 |  | -
Prepayments and accrued income | 5,049 |  | 7,829
Other debtors | 14,109 |  | -
VAT | - |  | 7,722
| 32,154 |  | 15,551

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,326 |  | 37,667
Bank loans and overdrafts | 30,607 |  | 30,351
HP - gross - less than 1 yr | 24,807 |  | 22,398
Corporation tax | 30,578 |  | 7,735
Social security and other tax | 448 |  | 483
VAT | 30,981 |  | -
Net wages | - |  | 660
Other creditors | 28,685 |  | 30,343
Accruals and deferred income | 56,903 |  | 15,379
Directors' loan accounts | 5,919 |  | 8,120
| 235,254 |  | 153,136

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans - 2-5 years | 84,291 |  | 94,709
HP - gross - 1 - 5 years | 36,170 |  | 40,374
Bank loans more than 5 years | 127,446 |  | 142,552
| 247,907 |  | 277,635

In June 2020, the company received a bounce back loan of £50,000, with no capital repayable for the first 12 months. The Loan is repayable over 6 years with interest charged at 2.5% per annum.
During March 2019, the company borrowed £313,000 from Metro bank to acquire a Freehold Property. The loan is repayable over 15 years, with interest payable at 3.50% over bank base. The loan is secured by a fixed and floating charge over the warehouse, located at Unit 50, Hillgrove Business Park, Nazeing Road, Nazeing, EN92HB.
Page 5
Page 6
EMPIRE UPVC & ROOFING SPECIALISTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
10. Secured Creditors
The following secured debts are included within creditors:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 228,395 |  | 243,501

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 5,381 |  | 5,381

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1
6 Ordinary A shares of £ 1.00 each | 6 |  | 6
4 Ordinary B shares of £ 1.00 each | 4 |  | 4
| 11 |  | 11

The Ordinary share has voting and dividend rights. The Ordinary A and B shares are non voting, dividend only.
13. Contingent Liabilities

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 75,000 |  | 75,000

In February 2022, immediately before the year end, a fire occurred at a client's premises for which the company is being held responsible, as its insurers are refusing to cover the company's claim. The outcome of the client's claim is uncertain but the directors consider it prudent to make a provision against any sums that might become payable.
14. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 50,000 |  | 52,000
Final dividend paid | 28,000 |  | 32,000
| 78,000 |  | 84,000

15. Related Party Transactions
During the year, total dividends of £78,000 (2024 - £84,000) were paid to the directors.
16. Ultimate Controlling Party
Mr C P Mills is the ultimate controlling party by virtue of his 100% ownership of the voting share.
Page 6