REGISTERED NUMBER: 09210332 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 September 2025

for

Empire Retail Management (West) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Dickson

REGISTERED OFFICE:

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

REGISTERED NUMBER:

09210332 (England and Wales)

ACCOUNTANTS:

Kirkwood Wilson Limited

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

FIXED ASSETS

Tangible assets

4

-

1,167

CURRENT ASSETS

Stocks

51,337

86,124

Debtors

5

17,584

99,914

Cash at bank

11,325

2,419

80,246

188,457

CREDITORS

Amounts falling due within one year

6

208,027

343,129

NET CURRENT LIABILITIES

(127,781

)

(154,672

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(127,781

)

(153,505

)

PROVISIONS FOR LIABILITIES

-

292

NET LIABILITIES

(127,781

)

(153,797

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(127,783

)

(153,799

)

(127,781

)

(153,797

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

P Dickson - Director

1.	STATUTORY INFORMATION

Empire Retail Management (West) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumption that affect the amount 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

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.

Comparatives

During the year the trade and assets of four shops were disposed of and therefore the figures are not entirely comparable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 44 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 September 2024

and 28 September 2025

26,849

DEPRECIATION

At 29 September 2024

25,682

Charge for year

1,167

At 28 September 2025

26,849

NET BOOK VALUE

At 28 September 2025

-

At 28 September 2024

1,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.9.25

28.9.24

£

£

Trade debtors

7,872

23,743

Other debtors

9,712

76,171

17,584

99,914

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.9.25

28.9.24

£

£

Trade creditors

68,097

149,108

Taxation and social security

6,323

14,532

Other creditors

133,607

179,489

208,027

343,129

7.	RELATED PARTY DISCLOSURES

At 28 September 2025 the company owed a total of £79,644 (£145,951 2024) to companies owned by Mr. P. Dickson within a similar trade and the company was owed £837 (£1,182 2024) by other companies owned by Mr. P. Dickson, the director of the company.