Relate AccountsProduction v2.7.2 v2.7.2 2022-01-01 The company was not dormant during the period The company was trading for the entire period Sale of heating and plumbing merchandise. 6 April 2023 07162534 2022-12-31 07162534 2021-12-31 07162534 2020-12-31 07162534 2022-01-01 2022-12-31 07162534 2021-01-01 2021-12-31 07162534 uk-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 07162534 uk-curr:PoundSterling 2022-01-01 2022-12-31 07162534 uk-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07162534 uk-bus:AbridgedAccounts 2022-01-01 2022-12-31 07162534 uk-core:ShareCapital 2022-12-31 07162534 uk-core:ShareCapital 2021-12-31 07162534 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 07162534 uk-core:RetainedEarningsAccumulatedLosses 2021-12-31 07162534 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-12-31 07162534 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2021-12-31 07162534 uk-bus:FRS102 2022-01-01 2022-12-31 07162534 uk-core:FurnitureFittingsToolsEquipment 2022-01-01 2022-12-31 07162534 uk-core:MotorVehicles 2022-01-01 2022-12-31 07162534 uk-bus:Audited 2022-01-01 2022-12-31 07162534 uk-core:ParentEntities 2022-01-01 2022-12-31 07162534 uk-core:UltimateParent 2022-01-01 2022-12-31 07162534 uk-countries:Ireland 2022-01-01 2022-12-31 07162534 uk-bus:CompanySecretaryDirector1 2022-01-01 2022-12-31 07162534 uk-bus:Director2 2022-01-01 2022-12-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
EPH Controls Limited
 
Abridged Financial Statements
 
for the financial year ended 31 December 2022



EPH Controls Limited
Company Registration Number: 07162534
ABRIDGED BALANCE SHEET
as at 31 December 2022

2022 2021
Notes £ £
 
Fixed Assets
Tangible assets 6 175,659 155,924
───────── ─────────
 
Current Assets
Debtors 2,169,698 1,123,971
Cash and cash equivalents 933,465 774,932
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3,103,163 1,898,903
───────── ─────────
Creditors: amounts falling due within one year (1,274,890) (744,961)
───────── ─────────
Net Current Assets 1,828,273 1,153,942
───────── ─────────
Total Assets less Current Liabilities 2,003,932 1,309,866
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 2,003,832 1,309,766
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Equity attributable to owners of the company 2,003,932 1,309,866
═════════ ═════════
 
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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
           
Approved by the Board and authorised for issue on 6 April 2023 and signed on its behalf by
           
________________________________          
Edward Casey          
Director          
           
________________________________
Marie Casey
Director
           



EPH Controls Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 December 2022

   
1. General Information
 
EPH Controls Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 07162534. The registered office of the company is 79 College Road, Harrow, London, HA1 1BD. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 December 2022 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 25% Reducing balance
  Motor vehicles - 33.33% Reducing balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. INFORMATION RELATING TO THE AUDITOR'S REPORT
 
The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.
 
The financial statements were audited by Crowley Young.
The Auditor's Report was signed by Fintan Crowley (Senior Statutory Auditor) for and on behalf of Crowley Young on 6th April 2023.
 
   
4. Provisions Available for Audits of Small Entities
 
In common with many other businesses of our size and nature, we use our auditors to prepare and submit tax returns to Her Majesty's Revenue and Customs and to assist with the preparation of the financial statements.
       
5. Employees
 
The average monthly number of employees, including directors, during the financial year was 15, (2021 - 12).
 
  2022 2021
  Number Number
 
Management 2 2
Sales 13 10
  ───────── ─────────
  15 12
  ═════════ ═════════
         
6. Tangible assets
  Fixtures, Motor Total
  fittings and vehicles  
  equipment    
  £ £ £
Cost
At 1 January 2022 3,870 267,226 271,096
Additions 348 90,604 90,952
Disposals - (23,665) (23,665)
  ───────── ───────── ─────────
At 31 December 2022 4,218 334,165 338,383
  ───────── ───────── ─────────
Depreciation
At 1 January 2022 3,870 111,302 115,172
Charge for the financial year 87 71,451 71,538
On disposals - (23,986) (23,986)
  ───────── ───────── ─────────
At 31 December 2022 3,957 158,767 162,724
  ───────── ───────── ─────────
Net book value
At 31 December 2022 261 175,398 175,659
  ═════════ ═════════ ═════════
At 31 December 2021 - 155,924 155,924
  ═════════ ═════════ ═════════
       
7. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 December 2022.
   
8. Parent and ultimate parent company
 
The company regards Blanchlink Limited as its parent company.
 
The companys ultimate parent undertaking is Blanchlink Limited.
The address of Blanchlink Limited is Sitecast Industrial Estate, Pouladuff, Cork, Ireland.
 
   
9. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.