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REGISTERED NUMBER: 09651398 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

EPA VENTURES LIMITED

EPA VENTURES LIMITED (REGISTERED NUMBER: 09651398)

Contents of the Financial Statements
for the year ended 30 June 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


EPA VENTURES LIMITED

Company Information
for the year ended 30 June 2024







Director: S R Lavers





Registered office: Aissela
46 High Street
Esher
Surrey
KT10 9QY





Registered number: 09651398 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY

EPA VENTURES LIMITED (REGISTERED NUMBER: 09651398)

Statement of Financial Position
30 June 2024

2024 2023
Notes £ £
Current assets
Debtors 4 189,500 189,500

Creditors
Amounts falling due within one year 5 3,498 2,862
Net current assets 186,002 186,638
Total assets less current liabilities 186,002 186,638

Capital and reserves
Called up share capital 6 100 100
Retained earnings 185,902 186,538
Shareholders' funds 186,002 186,638

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2024 and were signed by:





S R Lavers - Director


EPA VENTURES LIMITED (REGISTERED NUMBER: 09651398)

Notes to the Financial Statements
for the year ended 30 June 2024


1. Statutory information

EPA Ventures 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 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.

Going concern
At the time of approving the financial statements, the director has reasonable expectations that the company has adequate resources to continue in operational existence for the twelve months from the date of approval of the financial statements. The director has not identified any material uncertainties that cast significant doubt on the ability of the company to continue as a going concern

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 statement of financial position date.

3. Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4. Debtors: amounts falling due after more than one year
2024 2023
£ £

EPA VENTURES LIMITED (REGISTERED NUMBER: 09651398)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


4. Debtors: amounts falling due after more than one year - continued
Other debtors 189,500 189,500

5. Creditors: amounts falling due within one year
2024 2023
£ £
Other creditors 2,846 2,262
Accrued expenses 652 600
3,498 2,862

6. Called up share capital

Allotted, issued and fully paid
Number: Class: Nominal 2024 2023
Value: £    £   
40 Ordinary A £1 40 40
40 Ordinary B £1 40 40
10 Ordinary C £1 10 10
10 Ordinary D £1 10 10
100 100