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REGISTERED NUMBER: 03976138 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

EMPRESA LIMITED

| EMPRESA LIMITED (REGISTERED NUMBER: 03976138) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| EMPRESA LIMITED (REGISTERED NUMBER: 03976138) |

BALANCE SHEET

30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 17,848 |  | 36,989 |  |

17,848 |  | 36,989 |  |

CURRENT ASSETS

Debtors | 6 | 45,713 |  | 36,504 |  |

Cash at bank and in hand | 159,950 |  | 126,681 |  |

205,663 |  | 163,185 |  |

CREDITORS

Amounts falling due within one year | 7 | (119,961 | ) | (76,997 | ) |

NET CURRENT ASSETS | 85,702 |  | 86,188 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 103,550 |  | 123,177 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (31,612 | ) | (49,340 | ) |

PROVISIONS FOR LIABILITIES | (4,436 | ) | (9,215 | ) |

NET ASSETS | 67,502 |  | 64,622 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 111 |  | 111 |  |

Retained earnings | 67,391 |  | 64,511 |  |

SHAREHOLDERS' FUNDS | 67,502 |  | 64,622 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| EMPRESA LIMITED (REGISTERED NUMBER: 03976138) |

BALANCE SHEET - continued

30 APRIL 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

Mr M C Brine - Director

| EMPRESA LIMITED (REGISTERED NUMBER: 03976138) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Empresa Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03976138

| Registered office: | 43 All Saints Green

| Norwich

| Norfolk

| NR1 3LY

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 represents the fair value of services provided during the year. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients. Turnover excludes value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings |  | - 25% on cost |  |

| Motor Vehicles |  | - 25% on cost |  |

| Computer equipment |  | - 33% on cost |  |

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

| Pension costs and other post-retirement benefits

| 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.

| Deferred tax

| The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. In accordance with Financial Reporting Standard 19, provision is made for deferred tax in respect of all timing differences that have originated but not reversed by the balance sheet date. Deferred tax assets are only recognised when it is more likely than not that the deferred tax asset will be recovered. Deferred tax is measured using rates of tax that have been enacted or substantially enacted by the balance sheet date. Deferred tax balances are not discounted.

| Goodwill and intangible assets

| Goodwill is capitalised initially at cost and is based on the acquisition of a business in 2010. Goodwill had been amortised evenly over its estimated useful life of three years and is now fully written down.

| EMPRESA LIMITED (REGISTERED NUMBER: 03976138) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 42,500 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 42,500 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 8,752 |  | 69,000 |  | 74,913 |  | 152,665 |  |

| Additions | 541 |  | - |  | 4,171 |  | 4,712 |  |

| At 30 April 2025 | 9,293 |  | 69,000 |  | 79,084 |  | 157,377 |  |

| DEPRECIATION

| At 1 May 2024 | 7,961 |  | 46,000 |  | 61,715 |  | 115,676 |  |

| Charge for year | 721 |  | 17,250 |  | 5,882 |  | 23,853 |  |

| At 30 April 2025 | 8,682 |  | 63,250 |  | 67,597 |  | 139,529 |  |

| NET BOOK VALUE

| At 30 April 2025 | 611 |  | 5,750 |  | 11,487 |  | 17,848 |  |

| At 30 April 2024 | 791 |  | 23,000 |  | 13,198 |  | 36,989 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 69,000 |  |

| DEPRECIATION

| At 1 May 2024 | 46,000 |  |

| Charge for year | 17,250 |  |

| At 30 April 2025 | 63,250 |  |

| NET BOOK VALUE

| At 30 April 2025 | 5,750 |  |

| At 30 April 2024 | 23,000 |  |

| EMPRESA LIMITED (REGISTERED NUMBER: 03976138) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 35,885 |  | 26,500 |  |

| Other debtors | 9,828 |  | 10,004 |  |

45,713 |  | 36,504 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,336 |  | 10,081 |  |

| Hire purchase contracts | 10,798 |  | 10,798 |  |

| Trade creditors | 9,259 |  | 15,286 |  |

| Taxation and social security | 45,865 |  | 30,379 |  |

| Other creditors | 43,703 |  | 10,453 |  |

119,961 |  | 76,997 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 6,178 |  | 16,530 |  |

| Hire purchase contracts | 25,434 |  | 32,810 |  |

31,612 |  | 49,340 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 36,232 |  | 43,608 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid: |  |

| Number: |  | Class: |  | Nominal |  |  | 2025 |  |  | 2024 |  |

|  | value: |  |  | £ |  |  | £ |  |

| 60 |  | Ordinary A |  | £1 |  |  | 60 |  |  | 60 |  |

| 40 |  | Ordinary B |  | £1 |  |  | 40 |  |  | 40 |  |

| 5 |  | Ordinary C |  | £1 |  |  | 5 |  |  | 5 |  |

| 6 |  | Ordinary D |  | £1 |  |  | 6 |  |  | 6 |  |

|  | 111 |  |  | 111 |  |

11. | OTHER FINANCIAL COMMITMENTS

| The total amount of commitments, guarantees and contingencies is £41,071 (2024 - £70,331).