ACCOUNTS - Final Accounts preparation

Registered number: 13169145

EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

REGISTERED NUMBER: 13169145

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note	£	£	£	£

Fixed assets
Tangible assets	4		1,689		306
Current assets
Debtors: amounts falling due within one year	5	10,500		6,980
Cash at bank and in hand	6	170,149		66,985
		180,649		73,965
Creditors: amounts falling due within one year	7	(45,817)		(27,047)
Net current assets			134,832		46,918
Net assets			136,521		47,224

Capital and reserves
Called up share capital	8	2,000	2,000
Profit and loss account		134,521	45,224
		136,521	47,224

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EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

REGISTERED NUMBER: 13169145

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2026.

G Chaston

Director

The notes on pages 3 to 7 form part of these financial statements.

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EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Empire Capital Solutions (London) Ltd is a company limited by shares, incorporated in England and Wales. The address of the registered office is 20-22 Wenlock Road, London, England, N1 7GU.

The principal activity of the company is that of a broker.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

2.4

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

2.5

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Computer equipment

33%

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

2.8

Debtors

Debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.10

Creditors

Creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including the director, during the year was 1 (2025 - 2).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost
	At 1 April 2025	3,696
	Additions	1,797
	At 31 March 2026	5,493
	Depreciation
	At 1 April 2025	3,390
	Charge for the year	414
	At 31 March 2026	3,804
	Net book value
	At 31 March 2026	1,689
	At 31 March 2025	306

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EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	10,500	6,980
	10,500	6,980

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	170,149	66,985
	170,149	66,985

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	32,380	23,447
Accruals and deferred income	13,437	3,600
	45,817	27,047

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

2,000 Ordinary shares of £1 each	2,000	2,000

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EMPIRE CAPITAL SOLUTIONS (LONDON) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Related party transactions

During the year the company made sales of £Nil (2025 - £5,760) and paid commissions, other direct expenses and commissions of £524,727 (2025 - £246,148) to companies under the control of the director.

During the year, the company repaid loans of £Nil (2025 - £137,381) from companies under the control of the director. During the year, interest of £Nil (2025 - £7,340) has been charged on these loans.

During the year, the company repaid loans of £Nil (2025 - £103,282) from companies under the control of one of the former shareholders. During the year, interest of £Nil (2025 - £3,282) has been charged on these loans.

During the year, commissions of £125,767 (2025 - £65,629) were paid to other shareholders of the company.

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