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REGISTERED NUMBER: 06141926 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

M EPPS BLACKHEATH LIMITED

M EPPS BLACKHEATH LIMITED (REGISTERED NUMBER: 06141926)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


M EPPS BLACKHEATH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: M R Epps





SECRETARY: H J Epps





REGISTERED OFFICE: 8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN





REGISTERED NUMBER: 06141926 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

M EPPS BLACKHEATH LIMITED (REGISTERED NUMBER: 06141926)

BALANCE SHEET
31 MARCH 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 228,007 248,934
228,007 248,934

CURRENT ASSETS
Debtors 6 282,178 216,606
Cash at bank and in hand 538,840 487,532
821,018 704,138
CREDITORS
Amounts falling due within one year 7 783,336 638,139
NET CURRENT ASSETS 37,682 65,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

265,689

314,933

CREDITORS
Amounts falling due after more than one
year

8

58,333

108,333
NET ASSETS 207,356 206,600

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 206,356 205,600
SHAREHOLDERS' FUNDS 207,356 206,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 September 2023 and were signed by:





M R Epps - Director


M EPPS BLACKHEATH LIMITED (REGISTERED NUMBER: 06141926)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

M Epps Blackheath Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007 and is being amortised over 5 years from 1 April 2013..

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.
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2022 - 65 ) .

M EPPS BLACKHEATH LIMITED (REGISTERED NUMBER: 06141926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 100,000
AMORTISATION
At 1 April 2022
and 31 March 2023 100,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 April 2022 122,262 354,442 26,254
Additions - - -
At 31 March 2023 122,262 354,442 26,254
DEPRECIATION
At 1 April 2022 - 284,630 23,985
Charge for year - 16,700 473
At 31 March 2023 - 301,330 24,458
NET BOOK VALUE
At 31 March 2023 122,262 53,112 1,796
At 31 March 2022 122,262 69,812 2,269

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 123,455 75,855 54,894 757,162
Additions 2,340 - - 2,340
At 31 March 2023 125,795 75,855 54,894 759,502
DEPRECIATION
At 1 April 2022 90,268 67,174 42,171 508,228
Charge for year 1,792 4,142 160 23,267
At 31 March 2023 92,060 71,316 42,331 531,495
NET BOOK VALUE
At 31 March 2023 33,735 4,539 12,563 228,007
At 31 March 2022 33,187 8,681 12,723 248,934

M EPPS BLACKHEATH LIMITED (REGISTERED NUMBER: 06141926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 April 2022
and 31 March 2023 75,855
DEPRECIATION
At 1 April 2022 67,174
Charge for year 4,142
At 31 March 2023 71,316
NET BOOK VALUE
At 31 March 2023 4,539
At 31 March 2022 8,681

6. DEBTORS
31/3/23 31/3/22
£    £   
Amounts falling due within one year:
Trade debtors (8,340 ) 1,399
Other debtors 277,661 202,605
269,321 204,004

Amounts falling due after more than one year:
Other debtors 12,857 12,602

Aggregate amounts 282,178 216,606

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans and overdrafts 178,115 148,689
Trade creditors 30,275 49,560
Taxation and social security 433,379 355,669
Other creditors 141,567 84,221
783,336 638,139

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans 58,333 108,333

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in Other debtors is an amount of £264,657 (2021 £159,930), owed by the director.