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Registered number: 07778819
Emperor Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
MSB & Co Canvey Island Limited
Accountants and Tax Advisors
14 Furtherwick Road
Canvey Island
Essex
SS8 7AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07778819
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,215 -
Tangible Assets 5 1,262,411 714,143
1,265,626 714,143
CURRENT ASSETS
Stocks 6 40,280 227,737
Debtors 7 272,309 298,262
Cash at bank and in hand 417,032 351,384
729,621 877,383
Creditors: Amounts Falling Due Within One Year 8 (273,875 ) (331,138 )
NET CURRENT ASSETS (LIABILITIES) 455,746 546,245
TOTAL ASSETS LESS CURRENT LIABILITIES 1,721,372 1,260,388
Creditors: Amounts Falling Due After More Than One Year 9 (463,005 ) (523,848 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,859 ) (19,814 )
NET ASSETS 1,227,508 716,726
CAPITAL AND RESERVES
Called up share capital 11 12 10
Revaluation reserve 13 495,675 -
Profit and Loss Account 731,821 716,716
SHAREHOLDERS' FUNDS 1,227,508 716,726
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For the year ending 31 October 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
Mrs Katie Whitton
Director
13th May 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Emperor Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07778819 . The registered office is 28a Skylark House Thamesview Business Park, Fenttiman Road, Canvey Island, Essex, SS8 0EQ.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 - Other Intangible
Other intangible assets include website development. It is amortised to the profit and loss account over its estimated economic life of 5 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 Not depreciated
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
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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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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 9 7
9 7
4. Intangible Assets
Other
£
Cost
As at 1 November 2024 -
Additions 3,500
As at 31 October 2025 3,500
Amortisation
As at 1 November 2024 -
Provided during the period 285
As at 31 October 2025 285
Net Book Value
As at 31 October 2025 3,215
As at 1 November 2024 -
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost or Valuation
As at 1 November 2024 609,862 153,169 43,543 806,574
Additions 4,089 70,725 20,230 95,044
Disposals (9,626 ) - 579 (9,047 )
Revaluation 495,675 - - 495,675
As at 31 October 2025 1,100,000 223,894 64,352 1,388,246
Depreciation
As at 1 November 2024 - 79,343 13,088 92,431
Provided during the period - 25,817 6,543 32,360
Disposals - - 1,044 1,044
As at 31 October 2025 - 105,160 20,675 125,835
Net Book Value
As at 31 October 2025 1,100,000 118,734 43,677 1,262,411
As at 1 November 2024 609,862 73,826 30,455 714,143
6. Stocks
2025 2024
£ £
Stock 21,000 15,000
Work in progress 19,280 212,737
40,280 227,737
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 251,459 230,016
Prepayments and accrued income 7,437 50,451
Other debtors 1,029 -
VAT 9,930 3,639
Directors' loan accounts 1,662 13,582
Amounts owed by subsidiaries - 68
Amounts owed by other participating interests 792 506
272,309 298,262
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 18,855 6,807
Trade creditors 130,685 107,110
Bank loans and overdrafts 41,807 31,877
Corporation tax 44,237 95,020
PAYE Control 26,090 18,688
Net wages - 281
Pension 1,284 -
Bounceback loan 6,667 16,667
Accruals and deferred income 4,250 54,688
273,875 331,138
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 35,159 10,243
Bank loans 132,439 170,141
Mortgage 295,407 300,701
Other business loans - 42,763
463,005 523,848
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,855 6,807
Later than one year and not later than five years 35,159 10,243
54,014 17,050
54,014 17,050
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
10 Ordinary Shares of £ 1.00 each 10 10
1 Ordinary A shares of £ 1.00 each 1 -
1 Ordinary B shares of £ 1.00 each 1 -
12 10
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Robert Whitton 13,582 3,392 (15,312 ) - 1,662
The above loan is unsecured, interest free and repayable on demand.
13. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 - 716,716
Profit for year - 176,105
Surplus on revaluation 495,675 -
Other comprehensive income for the year 495,675 -
Total comprehensive income for the year 495,675 176,105
Dividends paid - (161,000)
As at 31 October 2025 495,675 731,821
14. Related Party Transactions
Emperor Building Ltd
Emperor Building Ltd - a company under the control of Mrs K. Whitton, director and shareholder of this company.
As at the balance sheet date, there was an inter-company loan of the following : £287 (Debtor)
Emperor Maintenance Ltd
Emperor Maintenance Ltd - a company under the control of Mr R. Whitton, director and shareholder of this company.
As at the balance sheet date, there was an inter-company loan of the following : £287 (Debtor)
Emperor Solar Ltd
Emperor Solar Ltd - a company under the control of Mr R. Whitton, director and shareholder of this company.
As at the balance sheet date, there was an inter-company loan of the following : £100 (Debtor)
15. Controlling Party
The company's controlling parties are Mr Robert Whitton and Mrs Katie Whitton, by virtue of their ownership of 100% of the issued share capital in the company.
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