1 December 2022 false No description of principal activity Taxfiler 2024.5 7444589business:PrivateLimitedCompanyLtd2022-12-012023-11-30 74445892022-11-30 74445892022-12-012023-11-30 7444589business:AuditExemptWithAccountantsReport2022-12-012023-11-30 7444589business:FilletedAccounts2022-12-012023-11-30 74445892023-11-30 7444589business:Director12022-12-012023-11-30 7444589business:Director22022-12-012023-11-30 7444589business:RegisteredOffice2022-12-012023-11-30 74445892022-11-30 7444589core:WithinOneYear2023-11-30 7444589core:WithinOneYear2022-11-30 7444589core:AfterOneYear2023-11-30 7444589core:AfterOneYear2022-11-30 7444589core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 7444589core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 7444589core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 7444589core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 7444589core:PreviouslyStatedAmount2023-11-30 7444589core:PreviouslyStatedAmount2022-11-30 7444589business:SmallEntities2022-12-012023-11-30 7444589countries:EnglandWales2022-12-012023-11-30 7444589core:PlantMachinery2022-12-012023-11-30 7444589core:MotorVehicles2022-12-012023-11-30 7444589core:ComputerEquipment2022-12-012023-11-30 7444589core:PlantMachinery2022-11-30 7444589core:MotorVehicles2022-11-30 7444589core:ComputerEquipment2022-11-30 7444589core:PlantMachinery2023-11-30 7444589core:MotorVehicles2023-11-30 7444589core:ComputerEquipment2023-11-30 74445892021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 7444589 (England and Wales)
Epson Homes Limited Unaudited accounts for the year ended 30 November 2023
Epson Homes Limited Unaudited accounts Contents
Page
- 2 -
Epson Homes Limited Company Information for the year ended 30 November 2023
Directors
S Scott C Scott
Company Number
7444589 (England and Wales)
Registered Office
61 BRIDGE STREET KINGTON HR5 3DJ UNITED KINGDOM
Accountants
LP Accountants Ltd Unit E Colima Avenue Sunderland Tyne & Wear SR5 3XB
- 3 -
Epson Homes Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,768 
18,422 
Current assets
Inventories
516,822 
474,322 
Debtors
1,519 
6,517 
Cash at bank and in hand
3,862 
9,593 
522,203 
490,432 
Creditors: amounts falling due within one year
(458,844)
(455,642)
Net current assets
63,359 
34,790 
Total assets less current liabilities
77,127 
53,212 
Creditors: amounts falling due after more than one year
(21,497)
(31,526)
Net assets
55,630 
21,686 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
55,620 
21,676 
Shareholders' funds
55,630 
21,686 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by
C Scott Director Company Registration No. 7444589
- 4 -
Epson Homes Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Epson Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 7444589. The registered office is 61 BRIDGE STREET, KINGTON, HR5 3DJ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on the reducing balance
Motor vehicles
25% on the reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
6,600 
21,995 
380 
28,975 
At 30 November 2023
6,600 
21,995 
380 
28,975 
Depreciation
At 1 December 2022
4,512 
5,968 
73 
10,553 
Charge for the year
522 
4,007 
125 
4,654 
At 30 November 2023
5,034 
9,975 
198 
15,207 
Net book value
At 30 November 2023
1,566 
12,020 
182 
13,768 
At 30 November 2022
2,088 
16,027 
307 
18,422 
- 5 -
Epson Homes Limited Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,315 
Trade debtors
1,519 
4,202 
1,519 
6,517 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
12,121 
- 
Obligations under finance leases and hire purchase contracts
4,099 
4,099 
Trade creditors
4,745 
20,096 
Taxes and social security
18,008 
19,543 
Other creditors
356,361 
269,736 
Loans from directors
62,700 
141,088 
Accruals
810 
1,080 
458,844 
455,642 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
12,933 
18,863 
Obligations under finance leases and hire purchase contracts
8,564 
12,663 
21,497 
31,526 
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
- 6 -