2023-01-012023-12-312023-12-31falseSC189944Epic Software 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Epic Software Limited

Registered Number
SC189944
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

Epic Software Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Peter John Haton

Registered Address

3 Craigleith Crescent
Edinburgh
EH4 3JH

Registered Number

SC189944 (Scotland)
Epic Software Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3861617
861617
Current assets
Debtors43,350174
Cash at bank and on hand198,896207,960
202,246208,134
Creditors amounts falling due within one year5(40,538)(29,633)
Net current assets (liabilities)161,708178,501
Total assets less current liabilities162,569179,118
Net assets162,569179,118
Capital and reserves
Called up share capital1,0001,000
Profit and loss account161,569178,118
Shareholders' funds162,569179,118
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
Peter John Haton
Director
Registered Company No. SC189944
Epic Software Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Plant and machinery15-
Office Equipment-3
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 2314,24947914,728
Additions-449449
At 31 December 2314,24992815,177
Depreciation and impairment
At 01 January 2313,70640514,111
Charge for year82123205
At 31 December 2313,78852814,316
Net book value
At 31 December 23461400861
At 31 December 2254374617
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables3,350174
Total3,350174
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security708315
Other creditors37,03028,718
Accrued liabilities and deferred income2,800600
Total40,53829,633