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REGISTERED NUMBER: 14079038 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

EPARAMI LTD

EPARAMI LTD (REGISTERED NUMBER: 14079038)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EPARAMI LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mrs L Woodruff
M Woodruff





REGISTERED OFFICE: 45 Queen Street
Deal
Kent
CT14 6EY





REGISTERED NUMBER: 14079038 (England and Wales)





ACCOUNTANTS: Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY

EPARAMI LTD (REGISTERED NUMBER: 14079038)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,500 3,911
Investment property 5 608,872 370,703
613,372 374,614

CURRENT ASSETS
Cash at bank 904 2,964

CREDITORS
Amounts falling due within one year 6 601,122 382,064
NET CURRENT LIABILITIES (600,218 ) (379,100 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,154

(4,486

)

PROVISIONS FOR LIABILITIES 7 3,666 -
NET ASSETS/(LIABILITIES) 9,488 (4,486 )

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 8 15,631 -
Retained earnings (6,243 ) (4,586 )
9,488 (4,486 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

EPARAMI LTD (REGISTERED NUMBER: 14079038)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:




Mrs L Woodruff - Director



M Woodruff - Director


EPARAMI LTD (REGISTERED NUMBER: 14079038)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Eparami 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.

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 as modified by the revaluation of certain assets.

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 - 25% on cost
Computer equipment - 33% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

EPARAMI LTD (REGISTERED NUMBER: 14079038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2023 4,716 - 4,716
Additions 1,628 359 1,987
At 30 April 2024 6,344 359 6,703
DEPRECIATION
At 1 May 2023 805 - 805
Charge for year 1,311 87 1,398
At 30 April 2024 2,116 87 2,203
NET BOOK VALUE
At 30 April 2024 4,228 272 4,500
At 30 April 2023 3,911 - 3,911

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023 370,703
Additions 218,872
Revaluations 19,297
At 30 April 2024 608,872
NET BOOK VALUE
At 30 April 2024 608,872
At 30 April 2023 370,703

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2024 19,297
Cost 589,575
608,872

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 210
Directors' current accounts 600,175 381,253
Accrued expenses 947 601
601,122 382,064

EPARAMI LTD (REGISTERED NUMBER: 14079038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 3,666 -

Deferred
tax
£   
Provided during year 3,666
Balance at 30 April 2024 3,666

8. RESERVES
Fair
value
reserve
£   
Fair value reserves 15,631

At 30 April 2024 15,631

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors Loan Account

The amounts advanced by the directors amounted to £228,235 (2023: £388,100)
The amounts repaid amounted to £9,313 (2023: £6,847)
As at the year end the amounts owing to the directors were £600,175 (2023: 381,253)