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REGISTERED NUMBER: 10691634 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 September 2025

for

Empire Retail Management (Liverpool
North) Limited
Empire Retail Management (Liverpool
North) Limited (Registered number: 10691634)






Contents of the Financial Statements
for the Year Ended 28 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Empire Retail Management (Liverpool
North) Limited

Company Information
for the Year Ended 28 September 2025







DIRECTOR: P Dickson





REGISTERED OFFICE: 2a Swordfish Business Park
Swordfish Close
Higgins Lane
Burscough
Lancashire
L40 8JW





REGISTERED NUMBER: 10691634 (England and Wales)





ACCOUNTANTS: Kirkwood Wilson Limited
2a Swordfish Business Park
Swordfish Close
Higgins Lane
Burscough
Lancashire
L40 8JW
Page 1
Empire Retail Management (Liverpool
North) Limited (Registered number: 10691634)

Balance Sheet
28 September 2025

28.9.25 28.9.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 13,180

CURRENT ASSETS
Stocks 47,619 62,544
Debtors 5 98,616 342,053
Cash at bank 18,865 15,046
165,100 419,643
CREDITORS
Amounts falling due within one year 6 109,911 366,795
NET CURRENT ASSETS 55,189 52,848
TOTAL ASSETS LESS CURRENT LIABILITIES 55,189 66,028

PROVISIONS FOR LIABILITIES - 3,295
NET ASSETS 55,189 62,733

CAPITAL AND RESERVES
Called up share capital 11 2
Retained earnings 55,178 62,731
55,189 62,733

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


The notes form part of these financial statements

Page 2
Empire Retail Management (Liverpool
North) Limited (Registered number: 10691634)

Notes to the Financial Statements
for the Year Ended 28 September 2025

1. STATUTORY INFORMATION

Empire Retail Management (Liverpool North) 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.

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

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 8 (2024 - 44 ) .

Page 3 continued...
Empire Retail Management (Liverpool
North) Limited (Registered number: 10691634)

Notes to the Financial Statements - continued
for the Year Ended 28 September 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 29 September 2024
and 28 September 2025 57,120
DEPRECIATION
At 29 September 2024 43,940
Charge for year 13,180
At 28 September 2025 57,120
NET BOOK VALUE
At 28 September 2025 -
At 28 September 2024 13,180

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.9.25 28.9.24
£    £   
Trade debtors 2,650 14,539
Other debtors 95,966 327,514
98,616 342,053

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.9.25 28.9.24
£    £   
Bank loans and overdrafts - 69,015
Trade creditors 78,548 284,640
Taxation and social security 11,208 2,604
Other creditors 20,155 10,536
109,911 366,795

7. RELATED PARTY DISCLOSURES

At the 28 September 2025 the company was owed a total of £42,976 (2024 £190,564) from companies owned by Mr. P. Dickson within a similar trade. The Company was also owed £40,905 (2024 £43,750) by other companies owned by Mr. P. Dickson the Director of Empire Retail Management (Liverpool North) Ltd.

Page 4