1 May 2023 false No description of principal activity Taxfiler 2024.6.1 11287985business:PrivateLimitedCompanyLtd2023-05-012024-04-30 112879852023-04-30 112879852023-05-012024-04-30 11287985business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 11287985business:FilletedAccounts2023-05-012024-04-30 112879852024-04-30 11287985business:Director12023-05-012024-04-30 11287985business:RegisteredOffice2023-05-012024-04-30 112879852023-04-30 11287985core:WithinOneYear2024-04-30 11287985core:WithinOneYear2023-04-30 11287985core:AfterOneYear2024-04-30 11287985core:AfterOneYear2023-04-30 11287985core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 11287985core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 11287985core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 11287985core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 11287985core:PreviouslyStatedAmount2024-04-30 11287985core:PreviouslyStatedAmount2023-04-30 11287985business:SmallEntities2023-05-012024-04-30 11287985countries:EnglandWales2023-05-012024-04-30 11287985core:PlantMachinery2023-05-012024-04-30 11287985core:PlantMachinery2023-04-30 11287985core:PlantMachinery2024-04-30 112879852022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 11287985 (England and Wales)
EPB DEVELOPMENTS LIMITED Unaudited accounts for the year ended 30 April 2024
EPB DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
- 2 -
EPB DEVELOPMENTS LIMITED Company Information for the year ended 30 April 2024
Director
Benjamin Barnard
Company Number
11287985 (England and Wales)
Registered Office
THE OLD YARD OLD BUCKENHAM ATTLEBOROUGH NR17 1SS UNITED KINGDOM
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
- 3 -
EPB DEVELOPMENTS LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,434 
1,792 
Current assets
Inventories
2,780 
2,780 
Debtors
37,918 
60,700 
Cash at bank and in hand
1,124 
(239)
41,822 
63,241 
Creditors: amounts falling due within one year
(22,236)
(9,177)
Net current assets
19,586 
54,064 
Total assets less current liabilities
21,020 
55,856 
Creditors: amounts falling due after more than one year
(44,701)
(49,377)
Net (liabilities)/assets
(23,681)
6,479 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(23,682)
6,478 
Shareholders' funds
(23,681)
6,479 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 December 2024 and were signed on its behalf by
Benjamin Barnard Director Company Registration No. 11287985
- 4 -
EPB DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
EPB DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11287985. The registered office is THE OLD YARD, OLD BUCKENHAM, ATTLEBOROUGH, NR17 1SS, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
3,500 
At 30 April 2024
3,500 
Depreciation
At 1 May 2023
1,708 
Charge for the year
358 
At 30 April 2024
2,066 
Net book value
At 30 April 2024
1,434 
At 30 April 2023
1,792 
- 5 -
EPB DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,770 
50,500 
Other debtors
34,148 
10,200 
37,918 
60,700 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
493 
470 
Taxes and social security
8,115 
8,115 
Loans from directors
13,209 
77 
Accruals
419 
515 
22,236 
9,177 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
44,701 
49,377 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -