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REGISTERED NUMBER: 12124295 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

EPS (Leeds) Ltd

EPS (Leeds) Ltd (Registered number: 12124295)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EPS (Leeds) Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: G Lock
W H Evans
L M T Anderson





REGISTERED OFFICE: Unit 7B Broad Street
Great Cambourne
Cambridge
Cambridgeshire
CB23 6JN





REGISTERED NUMBER: 12124295 (England and Wales)





ACCOUNTANTS: Tyrrell Accountants
Unit D
South Cambs Business Park
Sawston
Cambridge
Cambridgeshire
CB22 3JH

EPS (Leeds) Ltd (Registered number: 12124295)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,050 6,736

CURRENT ASSETS
Debtors 5 96,251 89,064
Cash at bank 77,277 76,158
173,528 165,222
CREDITORS
Amounts falling due within one year 6 35,775 44,882
NET CURRENT ASSETS 137,753 120,340
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,803

127,076

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 143,703 126,976
SHAREHOLDERS' FUNDS 143,803 127,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 August 2024 and were signed on its behalf by:





W H Evans - Director


EPS (Leeds) Ltd (Registered number: 12124295)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

EPS (Leeds) 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.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

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 5 (2022 - 5 ) .

EPS (Leeds) Ltd (Registered number: 12124295)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 12,422
Additions 1,002
At 30 November 2023 13,424
DEPRECIATION
At 1 December 2022 5,686
Charge for year 1,688
At 30 November 2023 7,374
NET BOOK VALUE
At 30 November 2023 6,050
At 30 November 2022 6,736

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 94,706 88,887
Other debtors 1,545 177
96,251 89,064

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,353 2,030
Trade creditors 7,457 12,512
Amounts owed to group undertakings 673 8,706
Taxation and social security 25,111 20,180
Other creditors 1,181 1,454
35,775 44,882