BrightAccountsProduction v1.0.0 v1.0.0 2025-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The sale of used cars 2 July 2026 4 4 NI683557 2026-01-31 NI683557 2025-01-31 NI683557 2024-01-31 NI683557 2025-02-01 2026-01-31 NI683557 2024-02-01 2025-01-31 NI683557 uk-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 NI683557 uk-curr:PoundSterling 2025-02-01 2026-01-31 NI683557 uk-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 NI683557 uk-bus:FullAccounts 2025-02-01 2026-01-31 NI683557 uk-bus:Director1 2025-02-01 2026-01-31 NI683557 uk-bus:Director2 2025-02-01 2026-01-31 NI683557 uk-bus:Director3 2025-02-01 2026-01-31 NI683557 uk-bus:RegisteredOffice 2025-02-01 2026-01-31 NI683557 uk-bus:Agent1 2025-02-01 2026-01-31 NI683557 uk-core:ShareCapital 2026-01-31 NI683557 uk-core:ShareCapital 2025-01-31 NI683557 uk-core:RetainedEarningsAccumulatedLosses 2026-01-31 NI683557 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 NI683557 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 NI683557 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 NI683557 uk-bus:FRS102 2025-02-01 2026-01-31 NI683557 uk-core:PlantMachinery 2025-02-01 2026-01-31 NI683557 uk-core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 NI683557 uk-core:MotorVehicles 2025-02-01 2026-01-31 NI683557 uk-core:CurrentFinancialInstruments 2026-01-31 NI683557 uk-core:CurrentFinancialInstruments 2025-01-31 NI683557 uk-core:WithinOneYear 2026-01-31 NI683557 uk-core:WithinOneYear 2025-01-31 NI683557 2025-02-01 2026-01-31 NI683557 uk-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares

Empire Autos N.I. Ltd

Unaudited Financial Statements

for the financial year ended 31 January 2026

Empire Autos N.I. Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Aodh Hannon
| Niall Patterson
| Conal Patterson
Company Registration Number | NI683557
Registered Office and Business Address | 21 Brankinstown Road
| Aghalee
| Lurgan
| Armagh
| BT67 ODF
| Northern Ireland
Accountants | MG accountants (Portadown)
| Chartered Accountants
| 25-27 Carleton Street
| Portadown
| BT623EP
Bankers | HSBC UK Bank PLC
| 25-29 Royal Avenue
| Belfast
| Co. Antrim
| BT1 1FB
| United Kingdom
Solicitors | Tughans
| Marlborough House
| 30 Victoria Street
| Belfast
| Co. Antrim
| BT1 3GG
| United Kingdom

Empire Autos N.I. Ltd

Company Registration Number: NI683557

BALANCE SHEET

as at 31 January 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,064 |  | 1,190
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 872,831 |  | 670,121
Debtors |  | 6 | 52,691 |  | 36,528
Cash and cash equivalents |  |  | 176,047 |  | 86,249
|  |  | ───────── |  | ─────────
|  |  | 1,101,569 |  | 792,898
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (1,075,956) |  | (877,443)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 25,613 |  | (84,545)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 26,677 |  | (83,355)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 3 |  | 3
Retained earnings |  |  | 26,674 |  | (83,358)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 26,677 |  | (83,355)
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 2 July 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
Aodh Hannon |  |  | Niall Patterson
Director |  |  | Director
________________________________ |  |  |  |  |
Conal Patterson |  |  |  |  |
Director |  |  |  |  |

Empire Autos N.I. Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

1. | General Information
| Empire Autos N.I. Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI683557. The registered office of the company is 21 Brankinstown Road, Aghalee, Lurgan, Armagh, BT67 ODF, Northern Ireland which is also the principal place of business of the company. The sale of used cars The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Straight line
|  | Fixtures, fittings and equipment | - | 15% Straight line
|  | Motor vehicles | - | 20% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Cost comprises purchase price plus works carried out on vehicles. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 4, (2025 - 4).
|  | 2026 | 2025
|  | Number | Number
| Employees | 4 | 4
|  | ═════════ | ═════════

4. | Tangible assets
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 1 February 2025 | 2,990 | - | 2,990
| Additions | - | 690 | 690
|  | ───────── | ───────── | ─────────
| At 31 January 2026 | 2,990 | 690 | 3,680
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 February 2025 | 1,800 | - | 1,800
| Charge for the financial year | 600 | 216 | 816
|  | ───────── | ───────── | ─────────
| At 31 January 2026 | 2,400 | 216 | 2,616
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 January 2026 | 590 | 474 | 1,064
|  | ═════════ | ═════════ | ═════════
| At 31 January 2025 | 1,190 | - | 1,190
|  | ═════════ | ═════════ | ═════════

5. | Stocks | 2026 | 2025
|  | £ | £
| Vehicle Stock | 872,831 | 670,121
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 29,508 | 24,240
| Amounts owed by connected parties (Note 10) | 600 | 600
| Other debtors | 17,809 | 8,338
| Taxation (Note 8) | 4,491 | 3,142
| Prepayments and accrued income | 283 | 208
|  | ───────── | ─────────
|  | 52,691 | 36,528
|  | ═════════ | ═════════

7. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Trade creditors | 24,783 | 15,225
| Amounts owed to connected parties (Note 10) | 1,015,355 | 751,295
| Taxation (Note 8) | 27,303 | 31,177
| Directors' current accounts | - | 11,250
| Other creditors | 5,750 | 60,063
| Accruals | 2,765 | 8,433
|  | ───────── | ─────────
|  | 1,075,956 | 877,443
|  | ═════════ | ═════════

8. | Taxation | 2026 | 2025
|  | £ | £
| Debtors:
| PAYE / NI | 4,491 | 3,142
|  | ═════════ | ═════════
| Creditors:
| VAT | 19,684 | 31,177
| Corporation tax | 7,619 | -
|  | ───────── | ─────────
|  | 27,303 | 31,177
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 January 2026.

10. | Related party transactions
|  | Balance | Movement | Balance | Maximum
|  | 2026 | in year | 2025 | in year
|  | £ | £ | £ | £
| Hannon Logistics Ltd | 600 | - | 600 | -
|  | ═════════ | ═════════ | ═════════ | ═════════
| The following amounts are due to other connected parties:
|  |  |  | 2026 | 2025
|  |  |  | £ | £
| Hannon Transport Ltd |  |  | 628,382 | 584,778
| Hannon Coach Hire Ltd |  |  | 130 | 130
| Hannon Fleet Sales Ltd |  |  | 386,843 | 166,387
|  |  |  | ───────── | ─────────
|  |  |  | 1,015,355 | 751,295
|  |  |  | ═════════ | ═════════
| Net balances with other connected parties:
|  |  |  | 2026 | 2025
|  |  |  | £ | £
| Hannon Transport Ltd |  |  | (628,382) | (584,778)
| Hannon Coach Hire Ltd |  |  | (130) | (130)
| Hannon Fleet Sales Ltd |  |  | (386,843) | (166,387)
| Hannon Logistics Ltd |  |  | 600 | 600
|  |  |  | ───────── | ─────────
|  |  |  | (1,014,755) | (750,695)
|  |  |  | ═════════ | ═════════

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.