Empire Process Engineers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04583428

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		96,786		74,685

			96,786		74,685
CURRENT ASSETS
Stocks	6	19,244		24,823
Debtors	7	707,784		657,936
Cash at bank and in hand		213,601		318,234

		940,629		1,000,993
Creditors: Amounts Falling Due Within One Year	8	(576,461 )		(605,992 )

NET CURRENT ASSETS (LIABILITIES)			364,168		395,001

TOTAL ASSETS LESS CURRENT LIABILITIES			460,954		469,686

Creditors: Amounts Falling Due After More Than One Year	9		(36,180 )		(23,802 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,766 )		(15,352 )

NET ASSETS			407,008		430,532

CAPITAL AND RESERVES
Called up share capital	11		24		24
Capital redemption reserve			80		80
Profit and Loss Account			406,904		430,428

SHAREHOLDERS' FUNDS			407,008		430,532

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Empire Process Engineers Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R M Dolman

Director

6 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Empire Process Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04583428 . The registered office is Cadley Hill Inds Est, Ryder Close Swadlincote, Derbyshire, DE11 9EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised to profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% on cost
Plant & Machinery	20% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	20% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Empire Process Engineers Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 21)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2024	150,800

As at 30 November 2025	150,800

Amortisation
As at 1 December 2024	150,800

As at 30 November 2025	150,800

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been fully amortised over its useful life of ten years.

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 December 2024	13,508	322,423	169,880	505,811
Additions	-	6,760	55,842	62,602
Disposals	-	-	(33,000 )	(33,000 )

As at 30 November 2025	13,508	329,183	192,722	535,413

...CONTINUED

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Empire Process Engineers Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	13,508	286,062	131,556	431,126
Provided during the period	-	15,355	24,740	40,095
Disposals	-	-	(32,594 )	(32,594 )

As at 30 November 2025	13,508	301,417	123,702	438,627

Net Book Value
As at 30 November 2025	-	27,766	69,020	96,786

As at 1 December 2024	-	36,361	38,324	74,685

6. Stocks

	2025	2024
	£	£
Stock	19,244	24,823

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	685,719	644,268
Other debtors	22,065	13,668

	707,784	657,936

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	15,225	5,858
Trade creditors	200,863	220,208
Bank loans and overdrafts	9,722	11,667
Corporation tax	85,519	112,371
Other taxes and social security	124,776	103,417
Other creditors	140,356	97,471
Directors' loan accounts	-	55,000

	576,461	605,992

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	36,180	14,080
Bank loans	-	9,722

	36,180	23,802

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Empire Process Engineers Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	15,225	5,858
Later than one year and not later than five years	36,180	14,080

	51,405	19,938

	51,405	19,938

12. Controlling Party

The company's controlling party is Mr R Dolman and Mr L McCarthy by virtue of their ownership of more than 50% of the issued share capital in the company.

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