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Company Registration No. 08688921 (England and Wales)
EPN International Limited Unaudited accounts for the year ended 31 December 2023
EPN International Limited Unaudited accounts Contents
Page
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EPN International Limited Company Information for the year ended 31 December 2023
Director
A.Beretas
Company Number
08688921 (England and Wales)
Registered Office
103 High Street Waltham Cross Herts EN8 7AN United Kingdom
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EPN International Limited for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EPN International Limited for the year ended 31 December 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of EPN International Limited, as a body, in accordance with the terms of our engagement letter dated 23 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of EPN International Limited and state those matters that we have agreed to state to the Board of Directors of EPN International Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EPN International Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EPN International Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of EPN International Limited. You consider that EPN International Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EPN International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 27 August 2024
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EPN International Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,000 
- 
Current assets
Debtors
50,000 
50,000 
Creditors: amounts falling due within one year
(13,014)
- 
Net current assets
36,986 
50,000 
Net assets
46,986 
50,000 
Capital and reserves
Called up share capital
50,000 
50,000 
Profit and loss account
(3,014)
- 
Shareholders' funds
46,986 
50,000 
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 27 August 2024 and were signed on its behalf by
A.Beretas Director Company Registration No. 08688921
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EPN International Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
EPN International Limited is a private company, limited by shares, registered in England and Wales, registration number 08688921. The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
- 
Additions
10,000 
At 31 December 2023
10,000 
Amortisation
At 1 January 2023
- 
At 31 December 2023
- 
Net book value
At 31 December 2023
10,000 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
50,000 
50,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
10,000 
- 
Loans from directors
2,614 
- 
Accruals
400 
- 
13,014 
- 
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EPN International Limited Notes to the Accounts for the year ended 31 December 2023
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
50,000 Ordinary shares of £1 each
50,000 
50,000 
8
Transactions with related parties
The company was under the control of Mr. A. Beretas throughout the current year. Mr.A.Beretas is personally interested in 100% of the company's share capital.
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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