REGISTERED NUMBER: 02118281 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Empire Homes Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

P O'Brien

B O'Brien

P J Jeffery

SECRETARY:

B O'Brien

REGISTERED OFFICE:

30 Bankside Court

Stationfields

Kidlington

Oxford

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

02118281 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Empire Homes Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Empire Homes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Empire Homes Limited and state those matters that we have agreed to state to the Board of Directors of Empire Homes Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Empire Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Empire Homes Limited. You consider that Empire Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Empire Homes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

Date: .............................................

FIXED ASSETS

Tangible assets

4

35,894

44,206

CURRENT ASSETS

Stocks

346,822

167,333

Debtors

5

79,931

1,343,706

Cash at bank

641,956

72,689

1,068,709

1,583,728

CREDITORS

Amounts falling due within one year

6

(127,604

)

(319,919

)

NET CURRENT ASSETS

941,105

1,263,809

TOTAL ASSETS LESS CURRENT LIABILITIES

976,999

1,308,015

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

976,900

1,307,916

976,999

1,308,015

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

B O'Brien - Director

1.	STATUTORY INFORMATION

Empire Homes 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises of current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

9,915

297,301

307,216

Additions

-

753

753

At 31 December 2025

9,915

298,054

307,969

DEPRECIATION

At 1 January 2025

776

262,234

263,010

Charge for year

199

8,866

9,065

At 31 December 2025

975

271,100

272,075

NET BOOK VALUE

At 31 December 2025

8,940

26,954

35,894

At 31 December 2024

9,139

35,067

44,206

5.

DEBTORS

31/12/25

31/12/24

£

£

Amounts falling due within one year:

Trade debtors

51,020

44,934

Other debtors

8,911

1,298,772

59,931

1,343,706

Amounts falling due after more than one year:

Other debtors

20,000

-

Aggregate amounts

79,931

1,343,706

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

12,587

5,345

Taxation and social security

16,925

22,625

Other creditors

98,092

291,949

127,604

319,919

7.

TRUST

In 2022 the Company established a Trust, The Empire Homes Limited Employee Ownership Trust.

Subsequently Brendan O’Brien, Paul O’Brien, and Conor O’Brien each sold 33 Ordinary £1 shares in the Company to the Trust.

Capital contributions by the company to its EOT are classified for accounts purposes as distributions.

8.	ULTIMATE CONTROLLING PARTY

ATLA Trustees Limited, as the Trustees for The Empire Homes Limited Employee Ownership Trust, control the Company by virtue of their shareholding.