2022-12-012023-11-302023-11-30false11660083EPM PLUS 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EPM PLUS LTD

Registered Number
11660083
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

EPM PLUS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Andrew James Safhill
Sashank Thimmaiah

Registered Address

101 New Cavendish Street
London
W1W 6XH

Registered Number

11660083 (England and Wales)
EPM PLUS LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3614819
614819
Current assets
Debtors4324,250269,165
Cash at bank and on hand43,547190,364
367,797459,529
Creditors amounts falling due within one year5(100,754)(206,263)
Net current assets (liabilities)267,043253,266
Total assets less current liabilities267,657254,085
Net assets267,657254,085
Capital and reserves
Called up share capital100100
Profit and loss account267,557253,985
Shareholders' funds267,657254,085
The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2024, and are signed on its behalf by:
Andrew James Safhill
Director
Registered Company No. 11660083
EPM PLUS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 221,0201,020
At 30 November 231,0201,020
Depreciation and impairment
At 01 December 22201201
Charge for year205205
At 30 November 23406406
Net book value
At 30 November 23614614
At 30 November 22819819
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables114,050262,110
Other debtors200,0017,055
Prepayments and accrued income10,199-
Total324,250269,165
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables84,990172,078
Taxation and social security14,01432,435
Accrued liabilities and deferred income1,7501,750
Total100,754206,263