REGISTERED NUMBER: 14078762 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

EMPIRE SERVICES (SW) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A R P Ward

REGISTERED OFFICE:

Unit 11 Quarry House

Alexandra Road

Torquay

Devon

TQ1 1HZ

REGISTERED NUMBER:

14078762 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Barclays

Truro

TR1 2RP

FIXED ASSETS

Tangible assets

4

239,386

146,022

CURRENT ASSETS

Stocks

5

83,580

10,000

Debtors

6

259,643

71,690

Cash at bank

95,841

30,752

439,064

112,442

CREDITORS

Amounts falling due within one year

7

397,657

102,310

NET CURRENT ASSETS

41,407

10,132

TOTAL ASSETS LESS CURRENT LIABILITIES

280,793

156,154

CREDITORS

Amounts falling due after more than one year

8

(188,152

)

(122,257

)

PROVISIONS FOR LIABILITIES

(50,430

)

(27,744

)

NET ASSETS

42,211

6,153

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

42,210

6,152

SHAREHOLDERS' FUNDS

42,211

6,153

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2026 and were signed by:

Mr A R P Ward - Director

1.	STATUTORY INFORMATION

Empire Services (SW) Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

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 current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 May 2025

-

18,070

-

Additions

10,591

17,834

476

Disposals

-

-

-

At 30 April 2026

10,591

35,904

476

DEPRECIATION

At 1 May 2025

-

3,784

-

Charge for year

273

6,424

71

Eliminated on disposal

-

-

-

At 30 April 2026

273

10,208

71

NET BOOK VALUE

At 30 April 2026

10,318

25,696

405

At 30 April 2025

-

14,286

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

171,735

1,444

191,249

Additions

140,307

2,636

171,844

Disposals

(7,000

)

-

(7,000

)

At 30 April 2026

305,042

4,080

356,093

DEPRECIATION

At 1 May 2025

41,082

361

45,227

Charge for year

66,755

1,020

74,543

Eliminated on disposal

(3,063

)

-

(3,063

)

At 30 April 2026

104,774

1,381

116,707

NET BOOK VALUE

At 30 April 2026

200,268

2,699

239,386

At 30 April 2025

130,653

1,083

146,022

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

13,720

164,735

178,455

Additions

5,506

140,307

145,813

At 30 April 2026

19,226

305,042

324,268

DEPRECIATION

At 1 May 2025

2,744

38,019

40,763

Charge for year

3,296

66,755

70,051

At 30 April 2026

6,040

104,774

110,814

NET BOOK VALUE

At 30 April 2026

13,186

200,268

213,454

At 30 April 2025

10,976

126,716

137,692

5.

STOCKS

2026

2025

£

£

Stocks

15,260

10,000

Work-in-progress

68,320

-

83,580

10,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

249,376

71,690

Other debtors

1,453

-

Prepayments

8,814

-

259,643

71,690

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

53,262

41,493

Trade creditors

184,667

40,530

Tax

-

112

Social security and other taxes

80,477

7,561

VAT

49,716

1,409

Other creditors

9,177

7,892

Directors' current accounts

18,423

1,333

Accrued expenses

1,935

1,980

397,657

102,310

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

188,152

122,257

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mr A R P Ward

Balance outstanding at start of year

(1,334

)

1,992

Amounts advanced

116,457

39,768

Amounts repaid

(133,546

)

(43,094

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(18,423

)

(1,334

)

Loans are unsecured, interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £32,700 (2025 - £32,500) were paid to the director .