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REGISTERED NUMBER: 11952490 (England and Wales)















Unaudited Financial Statements

for the Year Ended 28 February 2023

for

EPP Holdings Ltd

EPP Holdings Ltd (Registered number: 11952490)

Contents of the Financial Statements
for the Year Ended 28 February 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EPP Holdings Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTORS: J P Evans
A G Evans
L J Phelps
A J Price



REGISTERED OFFICE: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
GL3 3RS



REGISTERED NUMBER: 11952490 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: HSBC Plc
The Cross
Gloucester
GL1 2AP

EPP Holdings Ltd (Registered number: 11952490)

Statement of Financial Position
28 February 2023

28/2/23 28/2/22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 3,432,000 3,432,000

CURRENT ASSETS
Debtors 5 422,536 364,588
Cash at bank 124,337 374,844
546,873 739,432
CREDITORS
Amounts falling due within one year 6 241,478 367,106
NET CURRENT ASSETS 305,395 372,326
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,737,395

3,804,326

CREDITORS
Amounts falling due after more than one
year

7

1,714,000

1,954,000
NET ASSETS 2,023,395 1,850,326

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,023,295 1,850,226
SHAREHOLDERS' FUNDS 2,023,395 1,850,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

EPP Holdings Ltd (Registered number: 11952490)

Statement of Financial Position - continued
28 February 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by:





A J Price - Director


EPP Holdings Ltd (Registered number: 11952490)

Notes to the Financial Statements
for the Year Ended 28 February 2023


1. STATUTORY INFORMATION

EPP Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about EPP Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
Cost
At 1 March 2022
and 28 February 2023 3,432,000
Net book value
At 28 February 2023 3,432,000
At 28 February 2022 3,432,000

EPP Holdings Ltd (Registered number: 11952490)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Amounts owed by group undertakings 396,016 364,468
Other debtors 26,520 120
422,536 364,588

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Other creditors 241,478 367,106

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28/2/23 28/2/22
£    £   
Other creditors 1,714,000 1,954,000

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 754,000 994,000

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2023 and 28 February 2022:

28/2/23 28/2/22
£    £   
A G Evans
Balance outstanding at start of year 84 -
Amounts advanced 26,748 84
Amounts repaid (312 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,520 84

A J Price
Balance outstanding at start of year 36 -
Amounts advanced - 36
Amounts repaid (36 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 36

The above loan to A G Evans was repaid in full after the year end. Interest of £140 was charged on the loan during the year at the HMRC official rate.

The above loan to the director A J Price was interest free with no fixed repayment terms.

EPP Holdings Ltd (Registered number: 11952490)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023


9. RELATED PARTY DISCLOSURES

JGB Engineering Ltd
Subsidiary company

The company is owed £396,016 (2022 - £364,468) from its subsidiary company JGB Engineering Ltd. The balance is interest free with no fixed repayment terms.