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Company Registration No. 12803306 (England and Wales)
EPN Holdings Limited Unaudited accounts for the year ended 31 December 2023
EPN Holdings Limited Unaudited accounts Contents
Page
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EPN Holdings Limited Company Information for the year ended 31 December 2023
Directors
A.Beretas A.Petsas
Company Number
12803306 (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 Holdings 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 Holdings Limited for the year ended 31 December 2023 as set out on pages 5 - 6 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 Holdings 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 Holdings Limited and state those matters that we have agreed to state to the Board of Directors of EPN Holdings 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 Holdings Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EPN Holdings 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 Holdings Limited. You consider that EPN Holdings 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 Holdings 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 Holdings Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
20,000 
20,000 
Creditors: amounts falling due within one year
(400)
- 
Net current assets
19,600 
20,000 
Net assets
19,600 
20,000 
Capital and reserves
Called up share capital
20,000 
20,000 
Profit and loss account
(400)
- 
Shareholders' funds
19,600 
20,000 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 27 August 2024 and were signed on its behalf by
A.Beretas Director Company Registration No. 12803306
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EPN Holdings Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
EPN Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 12803306. 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.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
20,000 
20,000 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Accruals
400 
- 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
20,000 Ordinary shares of £1 each
20,000 
20,000 
7
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 50% of the company's share capital. EPN International Limited has an interest in the other 50% of the company's share capital.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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