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EPG Global Limited
























Financial statements



For the year ended 31 December 2022



Registered number: 06708660

 
EPG Global Limited - Registered number: 06708660

Statement of financial position
As at 31 December 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
  
279,080
124,729

Cash at bank and in hand
  
5,253
132,414

  
284,333
257,143

Creditors: amounts falling due within one year
 4 
(19,455)
(18,306)

Net current assets
  
 
 
264,878
 
 
238,837

Total assets less current liabilities
  
264,878
238,837

  

Net assets
  
264,878
238,837


Capital and reserves
  

Called up share capital 
  
50,000
50,000

Profit and loss account
  
214,878
188,837

  
264,878
238,837


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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Shepherd
Director

Date: 29 September 2023

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
EPG Global Limited

 
Notes to the financial statements
For the year ended 31 December 2022

1.


General information

EPG Global Limited is a private company limited by shares and is registered and incorporated in England and Wales. The registered office and principal place of business is 77 Marsh Wall, London, E14 9SH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Brokerage income is recognised when the company's obligations to arrange the respective insurance policy have been substantially completed and the income due is reasonably certain. In respect of income earned or returned out of adjustment premiums, declarations of turnover or periodic premium income statements from clients, income is recognised when the amount has been determined.
Fee income is recognised when and to the extent that the insurance services to which it relates have been substantially completed.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
EPG Global Limited

Notes to the financial statements
For the year ended 31 December 2022

2.Accounting policies (continued)

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.


3.


Debtors

2022
2021
£
£


Trade debtors
77,102
124,729

Amounts owed by group undertakings
201,978
-

279,080
124,729



4.


Creditors: amounts falling due within one year

2022
2021
£
£

Amounts owed to group undertakings
-
4,306

Corporation tax
6,155
8,700

Accruals and deferred income
13,300
5,300

19,455
18,306



5.


Parent company

The immediate and ultimate parent company is Shepherd Global Limited, which heads the smallest and largest group for which consolidated accounts are prepared. Its registered office is 55 Gracechurch Street, London, EC3V 0EE.
The consolidated financial statements of Shepherd Global Limited can be obtained from the The Registrar, Companies House, Crown Way, Cardiff, CF4 3UZ.

Page 3

 
EPG Global Limited

 
Notes to the financial statements
For the year ended 31 December 2022

6.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2022 was unqualified.

The audit report was signed on 30 September 2023 by Jonathan West (Senior statutory auditor) on behalf of Buzzacott LLP.

Page 4