REGISTERED NUMBER: 05949620 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EMPORIO UK LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

1,366

2,619

Investments

5

1

1

1,367

2,620

Current assets

Stocks

6,450

5,733

Debtors

6

71,292

66,556

Cash at bank

20,209

39,742

97,951

112,031

Creditors

Amounts falling due within one year

7

79,402

67,034

Net current assets

18,549

44,997

Total assets less current liabilities

19,916

47,617

Capital and reserves

Called up share capital

9

100

100

Retained earnings

19,816

47,517

Shareholders' funds

19,916

47,617

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

Mr R G Holiday - Director

Mr M A Farrin - Director

1.	Statutory information

Emporio UK Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05949620. The registered office and business address is Arena Offices, 9 Nimrod Way, Ferndown, Dorset, BH21 7UH.

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 represents amounts receivable for goods and services provided in the period, net of VAT and trade discounts. Revenue is recognised for the sale of goods and services when the right to consideration in respect of the sale has been earned.

Tangible fixed assets

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

Fixtures and fittings

-

Straight line over 6 years

Computer equipment

-

Straight line over 5 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Group accounts

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 November 2024

4,568

22,233

26,801

Additions

-

888

888

Disposals

-

(12,626

)

(12,626

)

At 31 October 2025

4,568

10,495

15,063

Depreciation

At 1 November 2024

4,485

19,697

24,182

Charge for year

20

1,332

1,352

Eliminated on disposal

-

(11,837

)

(11,837

)

At 31 October 2025

4,505

9,192

13,697

Net book value

At 31 October 2025

63

1,303

1,366

At 31 October 2024

83

2,536

2,619

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 November 2024

and 31 October 2025

1

Net book value

At 31 October 2025

1

At 31 October 2024

1

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

69,266

60,688

Prepayments and accrued income

2,026

5,868

71,292

66,556

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

3

-

Trade creditors

11,422

4,309

Tax

33,734

26,237

Social security and other taxes

6,490

6,078

VAT

19,066

22,244

Other creditors

4,666

4,102

Accruals and deferred income

4,021

4,064

79,402

67,034

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

2,833

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

A Ordinary

£1

100

100

10.	Ultimate controlling party

The company is under the control of The Emporio UK Employee Ownership Trust, by virtue of its 100% ownership of the share capital of the company.