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EPAS LAB LTD.
Registered Number:10640741
For the year ended 29 February 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 29 February 2024
EPAS LAB LTD.
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
10640741
As at 29 February 2024
EPAS LAB LTD.
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
487
650
2
487
650
Current assets
Trade and other receivables
-
8,565
3
22,209
Cash and cash equivalents
23,732
32,297
22,209
Trade and other payables: amounts falling due within one
year
(11,603)
(14,675)
4
10,606
17,622
Net current assets
Total assets less current liabilities
18,109
11,256
18,109
Net assets
11,256
Capital and reserves
Called up share capital
1
1
Retained earnings
18,108
11,255
18,109
11,256
Shareholders' funds
For the year ended 29 February 2024 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 of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
KACPRZAK, Aleksandra Patrycja Director
These financial statements were approved and authorised for issue by the Board on 09 September 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 29 February 2024
EPAS LAB LTD.
Notes to the Financial Statements
Statutory Information
EPAS LAB LTD. is a private limited company, limited by shares, domiciled in England and Wales, registration number
10640741.
Registered address:
94 Knowles Hill Road
Dewsbury
WF13 4QT
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25 % Straight line
33 % Straight line
Computer Equipment
2. Property, plant and equipment
Total
Computer
Equipment
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 March 2023
5,927
4,477
1,450
At 29 February 2024
1,450
4,477
5,927
Provision for depreciation and impairment
At 01 March 2023
5,277
4,477
800
Charge for year
163
-
163
At 29 February 2024
5,440
4,477
963
At 29 February 2024
Net book value
487
-
487
At 28 February 2023
650
-
650
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5
For the year ended 29 February 2024
EPAS LAB LTD.
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Trade debtors
8,280
-
Other debtors
285
-
-
8,565
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
99
1
Taxation and social security
14,576
11,602
14,675
11,603
5. Average number of persons employed
During the year the average number of employees was 3 (2023 : 3)
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