Company registration number 06346872 (England and Wales)
EMPIRE EMBROIDERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EMPIRE EMBROIDERY LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
EMPIRE EMBROIDERY LIMITED
COMPANY INFORMATION
Director
Mr W Smith
Company number
06346872
Registered office
Unit 47
Meadow Mill Industrial Estate
Dixon Street
Kidderminster
Worcestershire
DY10 1HH
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Royal Bank of Scotland
55/56 Worcester Street
Kidderminster
Worcestershire
DY10 1EL
EMPIRE EMBROIDERY LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EMPIRE EMBROIDERY LIMITED FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Empire Embroidery Limited for the period ended 30 November 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Empire Embroidery Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Empire Embroidery Limited and state those matters that we have agreed to state to the b oard of d irectors of Empire Embroidery Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Empire Embroidery Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Empire Embroidery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Empire Embroidery Limited. You consider that Empire Embroidery Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Empire Embroidery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
20 January 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
EMPIRE EMBROIDERY LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
30 November 2025
31 August 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
38,619
8,388
Current assets
Stocks
281
112
Debtors
4
12,256
9,603
Cash at bank and in hand
13,358
10,201
25,895
19,916
Creditors: amounts falling due within one year
5
(24,822)
(19,317)
Net current assets
1,073
599
Total assets less current liabilities
39,692
8,987
Creditors: amounts falling due after more than one year
6
(27,417)
(2,550)
Provisions for liabilities
8
(7,073)
(1,594)
Net assets
5,202
4,843
Capital and reserves
Called up share capital
9
3
3
Profit and loss reserves
5,199
4,840
Total equity
5,202
4,843

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

EMPIRE EMBROIDERY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 20 January 2026
Mr W Smith
Director
Company registration number 06346872 (England and Wales)
EMPIRE EMBROIDERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 4 -
1
Accounting policies
Company information

Empire Embroidery Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 47, Meadow Mill Industrial Estate, Dixon Street, Kidderminster, Worcestershire, United Kingdom, DY10 1HH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
10% on cost
Fixtures and fittings
15% on reducing balance
Computer equipment
25 % on cost
Patterns and samples
10% on cost
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

EMPIRE EMBROIDERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
1
2
EMPIRE EMBROIDERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 6 -
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Patterns and samples
Total
£
£
£
£
£
Cost
At 1 September 2024
33,220
360
6,579
2,017
42,176
Additions
35,000
-
0
-
0
-
0
35,000
At 30 November 2025
68,220
360
6,579
2,017
77,176
Depreciation and impairment
At 1 September 2024
25,620
314
6,441
1,413
33,788
Depreciation charged in the period
4,445
15
57
252
4,769
At 30 November 2025
30,065
329
6,498
1,665
38,557
Carrying amount
At 30 November 2025
38,155
31
81
352
38,619
At 31 August 2024
7,600
46
138
604
8,388
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,559
8,908
Other debtors
4,697
695
12,256
9,603
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,700
3,400
Trade creditors
7,127
7,509
Taxation and social security
-
0
6,378
Other creditors
15,995
2,030
24,822
19,317
EMPIRE EMBROIDERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
2,550
Other creditors
27,417
-
0
27,417
2,550
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Hire purchase contracts
41,417
-
Bank loans
1,700
5,950
43,117
5,950
Hire purchase contracts are secured against the assets to which they relate.
Bank loans are secured by way of a fixed and floating charge over all assets of the company.
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
7,073
1,594
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
2
2
2
2
Ordinary B of £1 each
1
1
1
1
3
3
3
3
10
Ultimate controlling party

The ultimate controlling party is Mr W Smith.

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