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REGISTERED NUMBER: 12128870 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

EPITHELIA LIMITED

EPITHELIA LIMITED (REGISTERED NUMBER: 12128870)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EPITHELIA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: Dr A K Biswas
Dr P N Biswas





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





BUSINESS ADDRESS: 26 Newfield Road
Marlow
Buckinghamshire
SL7 1JW





REGISTERED NUMBER: 12128870 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

EPITHELIA LIMITED (REGISTERED NUMBER: 12128870)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 600 250
Debtors 4 - 56
Cash at bank 46,397 49,508
46,997 49,814
CREDITORS
Amounts falling due within one year 5 6,724 6,508
NET CURRENT ASSETS 40,273 43,306
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,273

43,306

CAPITAL AND RESERVES
Called up share capital 2 2
Share premium 60,000 60,000
Retained earnings (19,729 ) (16,696 )
40,273 43,306

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:




Dr A K Biswas - Director



Dr P N Biswas - Director


EPITHELIA LIMITED (REGISTERED NUMBER: 12128870)

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

1. STATUTORY INFORMATION

Epithelia 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 the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Revenue represents the invoiced value of services provided during the period.

Revenue from consulting is recognised when the service has been provided and all obligations to the customers have been fulfilled.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Going concern
The directors have considered the risks and issues concerning the company and its activities and no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern have been identified by the directors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 56

EPITHELIA LIMITED (REGISTERED NUMBER: 12128870)

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 8 517
Intercompany - Symogen Ltd 3,999 3,999
Directors' loan accounts 2,717 1,992
6,724 6,508

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
Dr A K Biswas
Balance outstanding at start of year (663 ) (336 )
Amounts repaid (363 ) (327 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,026 ) (663 )

Dr P N Biswas
Balance outstanding at start of year (1,329 ) (936 )
Amounts repaid (362 ) (393 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,691 ) (1,329 )

No interest is being charged on the loans to the directors and there are no set repayment terms.