REGISTERED NUMBER: 03976138 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

EMPRESA LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

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.

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

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.

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

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).