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REGISTERED NUMBER: 12264385 (England and Wales)
























EPOS CARE LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023






EPOS CARE LTD (REGISTERED NUMBER: 12264385)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EPOS CARE LTD

COMPANY INFORMATION
for the Year Ended 31 OCTOBER 2023







DIRECTORS: A Flynn
E O'Sullivan
M Andrew





REGISTERED OFFICE: 22 Low Farm Place
Moulton Park Industrial Estate
Northampton
Northamptonshire
NN3 6HY





REGISTERED NUMBER: 12264385 (England and Wales)





ACCOUNTANTS: N J Churcher Limited
Chartered Tax Advisers
44 Ridgeway
Weston Favell
Northampton
Northamptonshire
NN3 3AN

EPOS CARE LTD (REGISTERED NUMBER: 12264385)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 440,780 9,651

CURRENT ASSETS
Debtors 5 939 939
Cash at bank 339,205 521,996
340,144 522,935
CREDITORS
Amounts falling due within one year 6 219,740 163,705
NET CURRENT ASSETS 120,404 359,230
TOTAL ASSETS LESS CURRENT
LIABILITIES

561,184

368,881

CREDITORS
Amounts falling due after more than one
year

7

(12,224

)

(4,478

)

PROVISIONS FOR LIABILITIES (3,918 ) (1,834 )
NET ASSETS 545,042 362,569

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 545,039 362,566
545,042 362,569

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

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

EPOS CARE LTD (REGISTERED NUMBER: 12264385)

BALANCE SHEET - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:





E O'Sullivan - Director


EPOS CARE LTD (REGISTERED NUMBER: 12264385)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 OCTOBER 2023


1. STATUTORY INFORMATION

Epos Care Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 29 (2022 - 20 ) .

EPOS CARE LTD (REGISTERED NUMBER: 12264385)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 OCTOBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2022 - 19,414 19,414
Additions 401,665 44,934 446,599
At 31 October 2023 401,665 64,348 466,013
DEPRECIATION
At 1 November 2022 - 9,763 9,763
Charge for year 5,356 10,114 15,470
At 31 October 2023 5,356 19,877 25,233
NET BOOK VALUE
At 31 October 2023 396,309 44,471 440,780
At 31 October 2022 - 9,651 9,651

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 939 939

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 219,740 163,705

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 12,224 4,478