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REGISTERED NUMBER: 06946235 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Henry Empire Limited

Henry Empire Limited (Registered number: 06946235)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Henry Empire Limited (Registered number: 06946235)

Balance Sheet

30 September 2025

30.9.25 | 30.9.24 |

| Notes | £ | £

Fixed assets

Investments | 4 | 100 |  | 100 |  |

Investment property | 5 | 312,448 |  | 312,448 |  |

312,548 |  | 312,548 |  |

Current assets

Debtors | 6 | 477,283 |  | 408,444 |  |

Cash at bank | 3,302 |  | 53,272 |  |

480,585 |  | 461,716 |  |

Creditors

Amounts falling due within one year | 7 | (241,516 | ) | (285,878 | ) |

Net current assets | 239,069 |  | 175,838 |  |

Total assets less current liabilities | 551,617 |  | 488,386 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Capital redemption reserve | 397,000 |  | 397,000 |  |

Retained earnings | 154,517 |  | 91,286 |  |

551,617 |  | 488,386 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Henry Empire Limited (Registered number: 06946235)

Balance Sheet - continued

30 September 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 19 January 2026 and were signed on its behalf by:

Mr N P Henry - Director

Henry Empire Limited (Registered number: 06946235)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | Statement of compliance

| 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.

2. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investments in associates accounted for in accordance with the cost model are recorded at cost

| less any accumulated impairment losses.

| Investments in associates accounted for in accordance with the fair value model are initially

| recorded at the transaction price. At each reporting date, the investments are measured at fair

| value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it

| is impracticable to measure fair value reliably without undue cost or effort, the cost model will be

| adopted.

| Dividends and other distributions received from the investment are recognised as income without

| regard to whether the distributions are from accumulated profits of the associate arising before or

| after the date of acquisition.

| Investments in joint ventures

| Investments in jointly controlled entities accounted for in accordance with the cost model are

| recorded at cost less any accumulated impairment losses.

| Investments in jointly controlled entities accounted for in accordance with the fair value model are

| initially recorded at the transaction price. At each reporting date, the investments are measured at

| fair value, with changes in fair value recognised in other comprehensive income/profit or loss.

| Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model

| will be adopted.

| Dividends and other distributions received from the investment are recognised as income without

| regard to whether the distributions are from accumulated profits of the joint venture arising before

| or after the date of acquisition.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Henry Empire Limited (Registered number: 06946235)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Henry Empire Limited (Registered number: 06946235)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

3. | Employees and directors

| The average number of employees during the year was 3 (2024 - 41 ) .

4. | Fixed asset investments

Shares in |

group |

undertakings |

| £

| Cost

| At 1 October 2024

| and 30 September 2025 | 100 |  |

| Net book value

| At 30 September 2025 | 100 |  |

| At 30 September 2024 | 100 |  |

5. | Investment property

Total |

| £

| Fair value

| At 1 October 2024

| and 30 September 2025 | 312,448 |  |

| Net book value

| At 30 September 2025 | 312,448 |  |

| At 30 September 2024 | 312,448 |  |

Henry Empire Limited (Registered number: 06946235)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | Debtors: amounts falling due within one year |

30.9.25 | 30.9.24 |

| £ | £

| Amounts owed by group undertakings | 183,636 |  | 140,452 |  |

| Other debtors | 293,647 |  | 267,992 |  |

477,283 |  | 408,444 |  |

7. | Creditors: amounts falling due within one year |

30.9.25 | 30.9.24 |

| £ | £

| Trade creditors | 9 |  | 17 |  |

| Taxation and social security | 4,581 |  | - |  |

| Other creditors | 236,926 |  | 285,861 |  |

241,516 |  | 285,878 |  |

8. | Related party disclosures

| The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.

| During the year the company loaned £25,655 (2024: £18,529) to JPJ Investments Limited, a company of which Mr P and Mrs J Henry are shareholders and directors, leaving a balance owed to Henry Empire Limited of £293,647 (2024: £267,992).

| No further transactions were undertaken during the year that require disclosing under FRS 102 Section 1A.