2023-05-01 05786467 2024-04-30 05786467 2023-05-01 2024-04-30 05786467 2023-04-30 05786467 2022-05-01 2023-04-30 05786467 uk-core:WithinOneYear 2023-04-30 05786467 uk-core:WithinOneYear 2024-04-30 05786467 uk-core:AfterOneYear 2023-04-30 05786467 uk-core:AfterOneYear 2024-04-30 05786467 uk-core:ShareCapital 2024-04-30 05786467 uk-core:ShareCapital 2023-04-30 05786467 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 05786467 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 05786467 uk-bus:Director1 2023-05-01 2024-04-30 05786467 uk-core:FurnitureFittingsToolsEquipment 2023-04-30 05786467 uk-core:MotorCars 2023-04-30 05786467 uk-core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 05786467 uk-core:MotorCars 2023-05-01 2024-04-30 05786467 uk-core:MotorCars 2024-04-30 05786467 uk-core:FurnitureFittingsToolsEquipment 2024-04-30 iso4217:GBP xbrli:pure 05786467 uk-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 05786467 uk-bus:FRS102 2023-05-01 2024-04-30 05786467 uk-bus:FilletedAccounts 2023-05-01 2024-04-30 05786467 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30
EPAS SERVICES LIMITED
Registered Number:05786467
For the year ended 30 April 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 30 April 2024
EPAS SERVICES LIMITED
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
05786467
As at 30 April 2024
EPAS SERVICES LIMITED
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
58,894
32,146
2
Financial assets
25,000
-
58,894
57,146
Current assets
Inventories
1,878
1,628
3
Trade and other receivables
2,500
2,500
4
93,287
Cash and cash equivalents
98,826
102,954
97,665
Trade and other payables: amounts falling due within one
year
(27,421)
(21,603)
5
70,244
81,351
Net current assets
Total assets less current liabilities
140,245
127,390
Trade and other payables: amounts falling due after more
than one year
(20,366)
-
6
140,245
Net assets
107,024
Capital and reserves
Called up share capital
10
10
Retained earnings
140,235
107,014
140,245
107,024
Shareholders' funds
For the year ended 30 April 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 30 April 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.
Esrair Ahmed Director
These financial statements were approved and authorised for issue by the Board on 07 October 2024 and were signed by:
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4
Registered Number :
05786467
For the year ended 30 April 2024
EPAS SERVICES LIMITED
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 30 April 2024
EPAS SERVICES LIMITED
Notes to the Financial Statements
Statutory Information
EPAS SERVICES LIMITED is a private limited company, limited by shares, domiciled in England and Wales,
registration number 05786467.
Registered address:
41 All Saints Road
Kings Heath
Birmingham
B14 7LL
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Property, plant and equipment
Tangible fixed assets, 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:
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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6
For the year ended 30 April 2024
EPAS SERVICES LIMITED
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Fixtures,
fittings, tools,
equ
Motor vehicles
£
£
£
Cost or
valuation
At 01 May 2023
48,191
17,592
30,599
53,711
2,221
51,490
Additions
(18,337)
-
Disposals
(18,337)
At 30 April 2024
82,089
1,476
83,565
Provision for depreciation and impairment
At 01 May 2023
16,045
7,439
8,606
Charge for year
8,626
2,816
5,810
At 30 April 2024
24,671
10,255
14,416
At 30 April 2024
Net book value
67,673
(8,779)
58,894
At 30 April 2023
21,993
10,153
32,146
3. Inventories
2023
2024
£
£
Stocks
1,628
1,878
4. Trade and other receivables
2023
2024
£
£
Trade debtors
2,500
2,500
The debtors above include the following amounts falling due after more than one year:
Trade debtors
2,500
2,500
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
17,315
20,715
Other creditors
4,288
6,706
21,603
27,421
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7
For the year ended 30 April 2024
EPAS SERVICES LIMITED
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Other creditors
-
20,366
7. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
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