2023-04-012024-03-312024-03-31false05970736EPIC MILITARIA LTD2024-10-2247910iso4217:GBPxbrli:pure059707362023-04-01059707362024-03-31059707362023-04-012024-03-31059707362022-04-01059707362023-03-31059707362022-04-012023-03-3105970736bus:SmallEntities2023-04-012024-03-3105970736bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3105970736bus:FullAccounts2023-04-012024-03-3105970736bus:PrivateLimitedCompanyLtd2023-04-012024-03-3105970736core:WithinOneYear2024-03-3105970736core:AfterOneYear2024-03-3105970736core:WithinOneYear2023-03-3105970736core:AfterOneYear2023-03-3105970736core:ShareCapital2024-03-3105970736core:SharePremium2024-03-3105970736core:RevaluationReserve2024-03-3105970736core:OtherReservesSubtotal2024-03-3105970736core:RetainedEarningsAccumulatedLosses2024-03-3105970736core:ShareCapital2023-03-3105970736core:SharePremium2023-03-3105970736core:RevaluationReserve2023-03-3105970736core:OtherReservesSubtotal2023-03-3105970736core:RetainedEarningsAccumulatedLosses2023-03-3105970736core:LandBuildings2024-03-3105970736core:PlantMachinery2024-03-3105970736core:Vehicles2024-03-3105970736core:FurnitureFittings2024-03-3105970736core:OfficeEquipment2024-03-3105970736core:NetGoodwill2024-03-3105970736core:IntangibleAssetsOtherThanGoodwill2024-03-3105970736core:ListedExchangeTraded2024-03-3105970736core:UnlistedNon-exchangeTraded2024-03-3105970736core:LandBuildings2023-03-3105970736core:PlantMachinery2023-03-3105970736core:Vehicles2023-03-3105970736core:FurnitureFittings2023-03-3105970736core:OfficeEquipment2023-03-3105970736core:NetGoodwill2023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2023-03-3105970736core:ListedExchangeTraded2023-03-3105970736core:UnlistedNon-exchangeTraded2023-03-3105970736core:LandBuildings2023-04-012024-03-3105970736core:PlantMachinery2023-04-012024-03-3105970736core:Vehicles2023-04-012024-03-3105970736core:FurnitureFittings2023-04-012024-03-3105970736core:OfficeEquipment2023-04-012024-03-3105970736core:NetGoodwill2023-04-012024-03-3105970736core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105970736core:ListedExchangeTraded2023-04-012024-03-3105970736core:UnlistedNon-exchangeTraded2023-04-012024-03-3105970736core:MoreThanFiveYears2023-04-012024-03-3105970736core:Non-currentFinancialInstruments2024-03-3105970736core:Non-currentFinancialInstruments2023-03-3105970736dpl:CostSales2023-04-012024-03-3105970736dpl:DistributionCosts2023-04-012024-03-3105970736core:LandBuildings2023-04-012024-03-3105970736core:PlantMachinery2023-04-012024-03-3105970736core:Vehicles2023-04-012024-03-3105970736core:FurnitureFittings2023-04-012024-03-3105970736core:OfficeEquipment2023-04-012024-03-3105970736dpl:AdministrativeExpenses2023-04-012024-03-3105970736core:NetGoodwill2023-04-012024-03-3105970736core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105970736dpl:GroupUndertakings2023-04-012024-03-3105970736dpl:ParticipatingInterests2023-04-012024-03-3105970736dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3105970736core:ListedExchangeTraded2023-04-012024-03-3105970736dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3105970736core:UnlistedNon-exchangeTraded2023-04-012024-03-3105970736dpl:CostSales2022-04-012023-03-3105970736dpl:DistributionCosts2022-04-012023-03-3105970736core:LandBuildings2022-04-012023-03-3105970736core:PlantMachinery2022-04-012023-03-3105970736core:Vehicles2022-04-012023-03-3105970736core:FurnitureFittings2022-04-012023-03-3105970736core:OfficeEquipment2022-04-012023-03-3105970736dpl:AdministrativeExpenses2022-04-012023-03-3105970736core:NetGoodwill2022-04-012023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105970736dpl:GroupUndertakings2022-04-012023-03-3105970736dpl:ParticipatingInterests2022-04-012023-03-3105970736dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105970736core:ListedExchangeTraded2022-04-012023-03-3105970736dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105970736core:UnlistedNon-exchangeTraded2022-04-012023-03-3105970736core:NetGoodwill2024-03-3105970736core:IntangibleAssetsOtherThanGoodwill2024-03-3105970736core:LandBuildings2024-03-3105970736core:PlantMachinery2024-03-3105970736core:Vehicles2024-03-3105970736core:FurnitureFittings2024-03-3105970736core:OfficeEquipment2024-03-3105970736core:AfterOneYear2024-03-3105970736core:WithinOneYear2024-03-3105970736core:ListedExchangeTraded2024-03-3105970736core:UnlistedNon-exchangeTraded2024-03-3105970736core:ShareCapital2024-03-3105970736core:SharePremium2024-03-3105970736core:RevaluationReserve2024-03-3105970736core:OtherReservesSubtotal2024-03-3105970736core:RetainedEarningsAccumulatedLosses2024-03-3105970736core:NetGoodwill2023-03-3105970736core:IntangibleAssetsOtherThanGoodwill2023-03-3105970736core:LandBuildings2023-03-3105970736core:PlantMachinery2023-03-3105970736core:Vehicles2023-03-3105970736core:FurnitureFittings2023-03-3105970736core:OfficeEquipment2023-03-3105970736core:AfterOneYear2023-03-3105970736core:WithinOneYear2023-03-3105970736core:ListedExc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EPIC MILITARIA LTD

Registered Number
05970736
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

EPIC MILITARIA LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

DOTCHON, Julian Paul
DOTCHON, Lilia

Company Secretary

DOTCHON, Julian Paul

Registered Address

Unit 19 Glan Yr Afon Industrial Estate
Llanbadarn Fawr
Aberystwyth
SY23 3JQ

Registered Number

05970736 (England and Wales)
EPIC MILITARIA LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,210,1631,223,248
1,210,1631,223,248
Current assets
Stocks1,134,7641,220,115
Debtors121,646100,253
Cash at bank and on hand93,32450,811
1,349,7341,371,179
Creditors amounts falling due within one year4(617,389)(639,252)
Net current assets (liabilities)732,345731,927
Total assets less current liabilities1,942,5081,955,175
Creditors amounts falling due after one year(196,457)(235,491)
Provisions for liabilities(17,557)(11,602)
Net assets1,728,4941,708,082
Capital and reserves
Called up share capital100100
Profit and loss account1,728,3941,707,982
Shareholders' funds1,728,4941,708,082
The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2024, and are signed on its behalf by:
DOTCHON, Julian Paul
Director
Registered Company No. 05970736
EPIC MILITARIA LTD
Notes to the Financial Statements
for the year ended 31 March 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2424
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 April 231,291,07584,051-24,9441,400,070
Additions-1,41631,500-32,916
Disposals--(14,750)-(14,750)
At 31 March 241,291,07585,46716,75024,9441,418,236
Depreciation and impairment
At 01 April 23128,89241,203-6,727176,822
Charge for year22,2484,0423,4901,47131,251
At 31 March 24151,14045,2453,4908,198208,073
Net book value
At 31 March 241,139,93540,22213,26016,7461,210,163
At 31 March 231,162,18342,848-18,2171,223,248
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables199,918235,861
Bank borrowings and overdrafts40,54542,056
Taxation and social security81,41776,488
Other creditors287,793278,459
Accrued liabilities and deferred income7,7166,388
Total617,389639,252
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.