2022-04-012023-03-312023-03-31false05970736EPIC MILITARIA LTD2023-09-1847910iso4217:GBPxbrli:pure059707362022-04-01059707362023-03-31059707362022-04-012023-03-31059707362021-04-01059707362022-03-31059707362021-04-012022-03-3105970736bus:SmallEntities2022-04-012023-03-3105970736bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3105970736bus:FullAccounts2022-04-012023-03-3105970736bus:PrivateLimitedCompanyLtd2022-04-012023-03-3105970736core:WithinOneYear2023-03-3105970736core:AfterOneYear2023-03-3105970736core:WithinOneYear2022-03-3105970736core:AfterOneYear2022-03-3105970736core:ShareCapital2023-03-3105970736core:SharePremium2023-03-3105970736core:RevaluationReserve2023-03-3105970736core:OtherReservesSubtotal2023-03-3105970736core:RetainedEarningsAccumulatedLosses2023-03-3105970736core:ShareCapital2022-03-3105970736core:SharePremium2022-03-3105970736core:RevaluationReserve2022-03-3105970736core:OtherReservesSubtotal2022-03-3105970736core:RetainedEarningsAccumulatedLosses2022-03-3105970736core:LandBuildings2023-03-3105970736core:PlantMachinery2023-03-3105970736core:Vehicles2023-03-3105970736core:FurnitureFittings2023-03-3105970736core:OfficeEquipment2023-03-3105970736core:NetGoodwill2023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2023-03-3105970736core:ListedExchangeTraded2023-03-3105970736core:UnlistedNon-exchangeTraded2023-03-3105970736core:LandBuildings2022-03-3105970736core:PlantMachinery2022-03-3105970736core:Vehicles2022-03-3105970736core:FurnitureFittings2022-03-3105970736core:OfficeEquipment2022-03-3105970736core:NetGoodwill2022-03-3105970736core:IntangibleAssetsOtherThanGoodwill2022-03-3105970736core:ListedExchangeTraded2022-03-3105970736core:UnlistedNon-exchangeTraded2022-03-3105970736core:LandBuildings2022-04-012023-03-3105970736core:PlantMachinery2022-04-012023-03-3105970736core:Vehicles2022-04-012023-03-3105970736core:FurnitureFittings2022-04-012023-03-3105970736core:OfficeEquipment2022-04-012023-03-3105970736core:NetGoodwill2022-04-012023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105970736core:ListedExchangeTraded2022-04-012023-03-3105970736core:UnlistedNon-exchangeTraded2022-04-012023-03-3105970736core:MoreThanFiveYears2022-04-012023-03-3105970736core:Non-currentFinancialInstruments2023-03-3105970736core:Non-currentFinancialInstruments2022-03-3105970736dpl:CostSales2022-04-012023-03-3105970736dpl:DistributionCosts2022-04-012023-03-3105970736dpl:AdministrativeExpenses2022-04-012023-03-3105970736core:LandBuildings2022-04-012023-03-3105970736core:PlantMachinery2022-04-012023-03-3105970736core:Vehicles2022-04-012023-03-3105970736core:FurnitureFittings2022-04-012023-03-3105970736core:OfficeEquipment2022-04-012023-03-3105970736core:NetGoodwill2022-04-012023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105970736dpl:GroupUndertakings2022-04-012023-03-3105970736dpl:ParticipatingInterests2022-04-012023-03-3105970736dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105970736core:ListedExchangeTraded2022-04-012023-03-3105970736dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105970736core:UnlistedNon-exchangeTraded2022-04-012023-03-3105970736dpl:CostSales2021-04-012022-03-3105970736dpl:DistributionCosts2021-04-012022-03-3105970736dpl:AdministrativeExpenses2021-04-012022-03-3105970736core:LandBuildings2021-04-012022-03-3105970736core:PlantMachinery2021-04-012022-03-3105970736core:Vehicles2021-04-012022-03-3105970736core:FurnitureFittings2021-04-012022-03-3105970736core:OfficeEquipment2021-04-012022-03-3105970736core:NetGoodwill2021-04-012022-03-3105970736core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3105970736dpl:GroupUndertakings2021-04-012022-03-3105970736dpl:ParticipatingInterests2021-04-012022-03-3105970736dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3105970736core:ListedExchangeTraded2021-04-012022-03-3105970736dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3105970736core:UnlistedNon-exchangeTraded2021-04-012022-03-3105970736core:NetGoodwill2023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2023-03-3105970736core:LandBuildings2023-03-3105970736core:PlantMachinery2023-03-3105970736core:Vehicles2023-03-3105970736core:FurnitureFittings2023-03-3105970736core:OfficeEquipment2023-03-3105970736core:AfterOneYear2023-03-3105970736core:WithinOneYear2023-03-3105970736core:ListedExchangeTraded2023-03-3105970736core:UnlistedNon-exchangeTraded2023-03-3105970736core:ShareCapital2023-03-3105970736core:SharePremium2023-03-3105970736core:RevaluationReserve2023-03-3105970736core:OtherReservesSubtotal2023-03-3105970736core:RetainedEarningsAccumulatedLosses2023-03-3105970736core:NetGoodwill2022-03-3105970736core:IntangibleAssetsOtherThanGoodwill2022-03-3105970736core:LandBuildings2022-03-3105970736core:PlantMachinery2022-03-3105970736core:Vehicles2022-03-3105970736core:FurnitureFittings2022-03-3105970736core:OfficeEquipment2022-03-3105970736core:AfterOneYear2022-03-3105970736core:WithinOneYear2022-03-3105970736core:ListedExc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EPIC MILITARIA LTD

Registered Number
05970736
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

EPIC MILITARIA LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

DOTCHON, Julian Paul
DOTCHON, Lilia

Registered Address

Unit 19 Glan Yr Afon Industrial Estate
Llanbadarn Fawr
Aberystwyth
SY23 3JQ

Registered Number

05970736 (England and Wales)
EPIC MILITARIA LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,223,2481,254,594
1,223,2481,254,594
Current assets
Stocks61,220,115951,277
Debtors7100,25365,724
Cash at bank and on hand50,811143,109
1,371,1791,160,110
Creditors amounts falling due within one year8(639,252)(480,927)
Net current assets (liabilities)731,927679,183
Total assets less current liabilities1,955,1751,933,777
Creditors amounts falling due after one year(235,491)(272,323)
Provisions for liabilities(11,602)(13,330)
Net assets1,708,0821,648,124
Capital and reserves
Called up share capital100100
Profit and loss account1,707,9821,648,024
Shareholders' funds1,708,0821,648,124
The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2023, and are signed on its behalf by:
DOTCHON, Julian Paul
Director
Registered Company No. 05970736
EPIC MILITARIA LTD
Notes to the Financial Statements
for the year ended 31 March 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year2424
5.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 221,291,07584,05124,9441,400,070
At 31 March 231,291,07584,05124,9441,400,070
Depreciation and impairment
At 01 April 22106,64233,5765,258145,476
Charge for year22,2497,6271,47031,346
At 31 March 23128,89141,2036,728176,822
Net book value
At 31 March 231,162,18442,84818,2161,223,248
At 31 March 221,184,43350,47519,6861,254,594
6.Stocks

2023

2022

££
Other stocks1,220,115951,277
Total1,220,115951,277
7.Debtors

2023

2022

££
Trade debtors / trade receivables18,95310,186
Other debtors-3,465
Prepayments and accrued income81,30052,073
Total100,25365,724
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables235,861211,692
Bank borrowings and overdrafts42,05648,109
Taxation and social security76,48858,358
Other creditors278,459156,378
Accrued liabilities and deferred income6,3886,390
Total639,252480,927
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.