Registered number
06769080
Epps Consultancy Limited
Unaudited Filleted Accounts
31 March 2024
Epps Consultancy Limited
Registered number: 06769080
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 58
Current assets
Debtors 4 22,067 82,354
Cash at bank and in hand 150,896 71,309
172,963 153,663
Creditors: amounts falling due within one year 5 (35,229) (45,582)
Net current assets 137,734 108,081
Total assets less current liabilities 137,734 108,139
Provisions for liabilities - (11)
Net assets 137,734 108,128
Capital and reserves
Called up share capital 100 100
Profit and loss account 137,634 108,028
Shareholders' funds 137,734 108,128
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H. Epps
Director
Approved by the board on 8 November 2024
Epps Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 12,103
Disposals (3,826)
At 31 March 2024 8,277
Depreciation
At 1 April 2023 12,045
Charge for the year 58
On disposals (3,826)
At 31 March 2024 8,277
Net book value
At 31 March 2024 -
At 31 March 2023 58
4 Debtors 2024 2023
£ £
Trade debtors 9,739 5,511
Other debtors 12,328 76,843
22,067 82,354
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 35,174 24,804
Other creditors 55 20,778
35,229 45,582
6 Other information
Epps Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
24 Croft Avenue
Dorking
Surrey
RH4 1LN
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