2022-07-202023-07-312023-07-31false14246926EPS LEGACY HOLDINGS 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EPS LEGACY HOLDINGS LTD

Registered Number
14246926
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2023

EPS LEGACY HOLDINGS LTD
Company Information
for the period from 20 July 2022 to 31 July 2023

Directors

BROOME, Helen Jane
BROOME, Simon

Registered Address

C/O Armstrong Watson
No.3 Acorn Business Park, Airedale Business Centre
Skipton
BD23 2UE

Registered Number

14246926 (England and Wales)
EPS LEGACY HOLDINGS LTD
Statement of Financial Position
31 July 2023

Notes

2023

£

£

Fixed assets
Investment property6500,000
500,000
Current assets
Cash at bank and on hand29,301
29,301
Creditors amounts falling due within one year7(9,287)
Net current assets (liabilities)20,014
Total assets less current liabilities520,014
Net assets520,014
Capital and reserves
Called up share capital500,000
Profit and loss account20,014
Shareholders' funds520,014
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2023, and are signed on its behalf by:
BROOME, Simon
Director
Registered Company No. 14246926
EPS LEGACY HOLDINGS LTD
Notes to the Financial Statements
for the period ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Principal activities
The principal activity of the company is that of the letting of owned real estate.
3.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis 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 the Republic of Ireland and the Companies Act 2006.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property policy
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Going concern
These financial statements have been prepared on the going concern basis.
5.Employee information

2023
Average number of employees during the year2
6.Investment property
The 2023 valuation was made by the directors, on an open market value for existing use basis. Investment property totalling £500,000 is not depreciated.

£
Additions500,000
At 31 July 23500,000
7.Creditors within one year

2023

£
Taxation and social security4,695
Accrued liabilities and deferred income4,592
Total9,287
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.