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REGISTERED NUMBER: 06924307 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

BRITISH EPC LIMITED

BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BRITISH EPC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: J Rogers





REGISTERED OFFICE: 4 Office Village
Forder Way
Cygnet Park
Hampton
Cambridgeshire
PE7 8GX





REGISTERED NUMBER: 06924307 (England and Wales)





ACCOUNTANTS: TC Group
4 Office Village
Forder Way
Cygnet Park, Hampton
Peterborough
Cambridgeshire
PE7 8GX

BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,539 2,286

CURRENT ASSETS
Debtors 5 4,576 12,950
Cash at bank 31,021 8,258
35,597 21,208
CREDITORS
Amounts falling due within one year 6 22,435 10,380
NET CURRENT ASSETS 13,162 10,828
TOTAL ASSETS LESS CURRENT LIABILITIES 14,701 13,114

CREDITORS
Amounts falling due after more than
one year

7

(8,667

)

(12,667

)

PROVISIONS FOR LIABILITIES 8 (292 ) (409 )
NET ASSETS 5,742 38

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 5,741 37
SHAREHOLDERS' FUNDS 5,742 38

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 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 director and authorised for issue on 6 February 2024 and were signed by:





J Rogers - Director


BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

British EPC 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management
in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely
equal the related actual outcome. There have been no key assumptions or other sources of estimation
uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.


BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued
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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 1,453 3,910 5,363
DEPRECIATION
At 1 July 2022 1,094 1,983 3,077
Charge for year 90 657 747
At 30 June 2023 1,184 2,640 3,824
NET BOOK VALUE
At 30 June 2023 269 1,270 1,539
At 30 June 2022 359 1,927 2,286

BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,576 2,802
Directors' current accounts - 10,148
4,576 12,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,000 4,000
Corporation tax 14,814 5,231
Social security and other taxes (231 ) (231 )
VAT 1,751 -
Directors' current accounts 721 -
Accrued expenses 1,380 1,380
22,435 10,380

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 4,667 8,667
8,667 12,667

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 292 409

Deferred
tax
£   
Balance at 1 July 2022 409
Provided during year (117 )
Balance at 30 June 2023 292

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, the company owed the director J Rodgers £721 (2022: (£10,148). This loan is unsecured, interest free and repayable on demand.

BRITISH EPC LIMITED (REGISTERED NUMBER: 06924307)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


11. ULTIMATE CONTROLLING PARTY

The company is controlled by J Rogers by virtue of his shareholding.