2023-03-012024-02-292024-02-29false12443757EPC PROPERTY LTD2024-10-17iso4217:GBPxbrli:pure124437572023-03-01124437572024-02-29124437572023-03-012024-02-29124437572022-03-01124437572023-02-28124437572022-03-012023-02-2812443757bus:SmallEntities2023-03-012024-02-2912443757bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2912443757bus:AbridgedAccounts2023-03-012024-02-2912443757bus:PrivateLimitedCompanyLtd2023-03-012024-02-2912443757core:WithinOneYear2024-02-2912443757core:AfterOneYear2024-02-2912443757core:WithinOneYear2023-02-2812443757core:AfterOneYear2023-02-2812443757core:ShareCapital2024-02-2912443757core:SharePremium2024-02-2912443757core:RevaluationReserve2024-02-2912443757core:OtherReservesSubtotal2024-02-2912443757core:RetainedEarningsAccumulatedLosses2024-02-2912443757core:ShareCapital2023-02-2812443757core:SharePremium2023-02-2812443757core:RevaluationReserve2023-02-2812443757core:OtherReservesSubtotal2023-02-2812443757core:RetainedEarningsAccumulatedLosses2023-02-2812443757core:LandBuildings2024-02-2912443757core:PlantMachinery2024-02-2912443757core:Vehicles2024-02-2912443757core:FurnitureFittings2024-02-2912443757core:OfficeEquipment2024-02-2912443757core:NetGoodwill2024-02-2912443757core:IntangibleAssetsOtherThanGoodwill2024-02-2912443757core:ListedExchangeTraded2024-02-2912443757core:UnlistedNon-exchangeTraded2024-02-2912443757core:LandBuildings2023-02-2812443757core:PlantMachinery2023-02-2812443757core:Vehicles2023-02-2812443757core:FurnitureFittings2023-02-2812443757core:OfficeEquipment2023-02-2812443757core:NetGoodwill2023-02-2812443757core:IntangibleAssetsOtherThanGoodwill2023-02-2812443757core:ListedExchangeTraded2023-02-2812443757core:UnlistedNon-exchangeTraded2023-02-2812443757core:LandBuildings2023-03-012024-02-2912443757core:PlantMachinery2023-03-012024-02-2912443757core:Vehicles2023-03-012024-02-2912443757core:FurnitureFittings2023-03-012024-02-2912443757core:OfficeEquipment2023-03-012024-02-2912443757core:NetGoodwill2023-03-012024-02-2912443757core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912443757core:ListedExchangeTraded2023-03-012024-02-2912443757core:UnlistedNon-exchangeTraded2023-03-012024-02-2912443757core:MoreThanFiveYears2023-03-012024-02-2912443757core:Non-currentFinancialInstruments2024-02-2912443757core:Non-currentFinancialInstruments2023-02-2812443757dpl:CostSales2023-03-012024-02-2912443757dpl:DistributionCosts2023-03-012024-02-2912443757core:LandBuildings2023-03-012024-02-2912443757core:PlantMachinery2023-03-012024-02-2912443757core:Vehicles2023-03-012024-02-2912443757core:FurnitureFittings2023-03-012024-02-2912443757core:OfficeEquipment2023-03-012024-02-2912443757dpl:AdministrativeExpenses2023-03-012024-02-2912443757core:NetGoodwill2023-03-012024-02-2912443757core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912443757dpl:GroupUndertakings2023-03-012024-02-2912443757dpl:ParticipatingInterests2023-03-012024-02-2912443757dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2912443757core:ListedExchangeTraded2023-03-012024-02-2912443757dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2912443757core:UnlistedNon-exchangeTraded2023-03-012024-02-2912443757dpl:CostSales2022-03-012023-02-2812443757dpl:DistributionCosts2022-03-012023-02-2812443757core:LandBuildings2022-03-012023-02-2812443757core:PlantMachinery2022-03-012023-02-2812443757core:Vehicles2022-03-012023-02-2812443757core:FurnitureFittings2022-03-012023-02-2812443757core:OfficeEquipment2022-03-012023-02-2812443757dpl:AdministrativeExpenses2022-03-012023-02-2812443757core:NetGoodwill2022-03-012023-02-2812443757core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812443757dpl:GroupUndertakings2022-03-012023-02-2812443757dpl:ParticipatingInterests2022-03-012023-02-2812443757dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2812443757core:ListedExchangeTraded2022-03-012023-02-2812443757dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2812443757core:UnlistedNon-exchangeTraded2022-03-012023-02-2812443757core:NetGoodwill2024-02-2912443757core:IntangibleAssetsOtherThanGoodwill2024-02-2912443757core:LandBuildings2024-02-2912443757core:PlantMachinery2024-02-2912443757core:Vehicles2024-02-2912443757core:FurnitureFittings2024-02-2912443757core:OfficeEquipment2024-02-2912443757core:AfterOneYear2024-02-2912443757core:WithinOneYear2024-02-2912443757core:ListedExchangeTraded2024-02-2912443757core:UnlistedNon-exchangeTraded2024-02-2912443757core:ShareCapital2024-02-2912443757core:SharePremium2024-02-2912443757core:RevaluationReserve2024-02-2912443757core:OtherReservesSubtotal2024-02-2912443757core:RetainedEarningsAccumulatedLosses2024-02-2912443757core:NetGoodwill2023-02-2812443757core:IntangibleAssetsOtherThanGoodwill2023-02-2812443757core:LandBuildings2023-02-2812443757core:PlantMachinery2023-02-2812443757core:Vehicles2023-02-2812443757core:FurnitureFittings2023-02-2812443757core:OfficeEquipment2023-02-2812443757core:AfterOneYear2023-02-2812443757core:WithinOneYear2023-02-2812443757core:ListedExch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EPC PROPERTY LTD

Registered Number
12443757
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

EPC PROPERTY LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

MAYELL, Claire Angela

Registered Address

The Old Granary
Dunton Road
Basildon
SS15 4DB

Registered Number

12443757 (England and Wales)
EPC PROPERTY LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3352,381352,381
352,381352,381
Creditors amounts falling due within one year4(6,840)(7,068)
Net current assets (liabilities)(6,840)(7,068)
Total assets less current liabilities345,541345,313
Creditors amounts falling due after one year5(233,296)(262,228)
Net assets112,24583,085
Capital and reserves
Called up share capital100100
Profit and loss account112,14582,985
Shareholders' funds112,24583,085
The financial statements were approved and authorised for issue by the Director on 17 October 2024, and are signed on its behalf by:
MAYELL, Claire Angela
Director
Registered Company No. 12443757
EPC PROPERTY LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 23352,381
At 29 February 24352,381
Net book value
At 29 February 24352,381
At 28 February 23352,381
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,8407,068
Total6,8407,068
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties233,271262,203
Other creditors2525
Total233,296262,228
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.