2024-11-01 03803052 2025-10-31 03803052 2024-11-01 2025-10-31 03803052 2024-10-31 03803052 2023-11-01 2024-10-31 03803052 uk-core:WithinOneYear 2024-10-31 03803052 uk-core:WithinOneYear 2025-10-31 03803052 uk-core:AfterOneYear 2024-10-31 03803052 uk-core:AfterOneYear 2025-10-31 03803052 uk-core:ShareCapital 2025-10-31 03803052 uk-core:ShareCapital 2024-10-31 03803052 uk-core:RevaluationReserve 2025-10-31 03803052 uk-core:RevaluationReserve 2024-10-31 03803052 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 03803052 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 03803052 uk-bus:Director1 2024-11-01 2025-10-31 03803052 uk-core:PlantMachinery 2024-11-01 2025-10-31 03803052 uk-core:CommercialMotorVehicles 2024-11-01 2025-10-31 03803052 uk-core:CommercialMotorVehicles 2024-10-31 03803052 uk-core:PlantMachinery 2024-10-31 03803052 uk-core:LandBuildings 2024-10-31 03803052 uk-core:LandBuildings 2024-11-01 2025-10-31 03803052 uk-core:LandBuildings 2025-10-31 03803052 uk-core:PlantMachinery 2025-10-31 03803052 uk-core:CommercialMotorVehicles 2025-10-31 03803052 uk-core:WithinOneYear uk-core:Secured 2025-10-31 03803052 uk-core:WithinOneYear uk-core:Secured 2024-10-31 03803052 uk-core:BetweenTwoFiveYears 2024-10-31 03803052 uk-core:BetweenTwoFiveYears 2025-10-31 iso4217:GBP xbrli:pure 03803052 uk-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 03803052 uk-bus:FRS102 2024-11-01 2025-10-31 03803052 uk-bus:FilletedAccounts 2024-11-01 2025-10-31 03803052 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31

Emprose Limited

Registered Number:03803052

For the year ended 31 October 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 October 2025
Emprose Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

03803052

As at 31 October 2025

Emprose Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

154,150
152,618
2
154,150
152,618

Current assets

Inventories

145,118
82,500
3

Trade and other receivables

422,229
284,589
4
1,076

Cash and cash equivalents

1,726
368,815
568,423

Trade and other payables: amounts falling due within one year

(582,608)
(366,471)
5
(14,185)
2,344
Net current assets

Total assets less current liabilities

156,494
138,433

Trade and other payables: amounts falling due after more than
one year

(22,800)
-
6
(16,321)
(15,058)

Provisions for liabilities

140,173
Net assets
100,575

Capital and reserves

Called up share capital

1,000
1,000

Revaluation reserve

47,458
48,312
7

Retained earnings

91,715
51,263
140,173
100,575
Shareholders' funds

For the year ended 31 October 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 of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

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

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

1 of 5
4

Registered Number :

03803052

For the year ended 31 October 2025
Emprose Limited
Statement of Financial Position Continued

Mr Ian Curtis Director

These financial statements were approved and authorised for issue by the Board on 08 January 2026 and were signed by:

The notes form part of these financial statements

2 of 5
5
For the year ended 31 October 2025
Emprose Limited
Notes to the Financial Statements
Statutory Information

Emprose Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
03803052.

Registered address:

Unit K4 Raceview Business Centre
Hambridge Road
Newbury
Berkshire
RG14 5SA

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

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

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing balance

25% Reducing balance

Motor Vehicles
Inventories

Inventories are value at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.

Deferred tax

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

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.
Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

3 of 5
6
For the year ended 31 October 2025
Emprose Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Motor Vehicles

Plant and
Machinery

Land and
Buildings

£

£

£

£

Cost or valuation

At 01 November 2024

201,308
25,940
25,368
150,000
2,621
-
2,621
-

Additions

At 31 October 2025

150,000
27,989
25,940
203,929

Provision for depreciation and impairment

At 01 November 2024

48,690
25,124
23,566
-
Charge for year
1,089
204
885
-

At 31 October 2025

49,779
25,328
24,451
-

At 31 October 2025

Net book value

150,000
3,538
612
154,150

At 31 October 2024

150,000
1,802
816
152,618

3. Inventories

2024
2025

£

£

Stocks

82,500
145,118

4. Trade and other receivables

2024
2025

£

£

Trade debtors

265,938
411,612

Other debtors

18,651
10,617
422,229
284,589

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft (secured)

122,745
155,777

Trade creditors

162,429
278,355

Taxation and social security

74,463
73,335

Other creditors

6,834
75,141
366,471
582,608
4 of 5
7
For the year ended 31 October 2025
Emprose Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft (secured)

-
22,800

7. Reserves

Total

£

Revaluation reserve at 01 November 2024

48,312

Deferred tax provided on revaluation

(854)
47,458

Revaluation reserve at 31 October 2025

8. Guarantees and other financial commitments

Lease commitments

At 31 October 2025 the company had annual commitments under non-cancellable operating leases as set out
below:

2024

£

2025

£

Operating leases which expire:

15,868
15,868

Within 2 to 5 years

15,868
15,868

9. Average number of persons employed

During the year the average number of employees was 16 (2024 : 13)
5 of 5