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REGISTERED NUMBER: 06873479 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Epindex Ltd

Epindex Ltd (Registered number: 06873479)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Epindex Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr D Riley
Mr J M Spear
Mr A B Riley
Mr A G Spear
Ms K E Taylor





REGISTERED OFFICE: Bickford House Leckhampton Lane
Shurdington
Cheltenham
Gloucestershire
GL51 4XP





REGISTERED NUMBER: 06873479 (England and Wales)





ACCOUNTANTS: SRB Associates (Leicestershire) Limited
Pera Business Park
Nottingham Road
Melton Mowbray
Leicestershire
LE13 0PB

Epindex Ltd (Registered number: 06873479)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,970 18,968
Tangible assets 5 1,572 248
17,542 19,216

CURRENT ASSETS
Debtors 6 558,668 579,034
Cash at bank 702,403 316,952
1,261,071 895,986
CREDITORS
Amounts falling due within one year 7 1,201,917 847,395
NET CURRENT ASSETS 59,154 48,591
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,696

67,807

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 75,696 66,807
SHAREHOLDERS' FUNDS 76,696 67,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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 directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

Epindex Ltd (Registered number: 06873479)

Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





Mr D Riley - Director


Epindex Ltd (Registered number: 06873479)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Epindex Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
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:


Computer equipment - 33.33% Straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Epindex Ltd (Registered number: 06873479)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023 23,712
Reclassification/transfer (3,750 )
At 30 April 2024 19,962
AMORTISATION
At 1 May 2023 4,744
Charge for year 1,996
Reclassification/transfer (2,748 )
At 30 April 2024 3,992
NET BOOK VALUE
At 30 April 2024 15,970
At 30 April 2023 18,968

Epindex Ltd (Registered number: 06873479)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2023 746
Additions 1,076
Reclassification/transfer 1,129
At 30 April 2024 2,951
DEPRECIATION
At 1 May 2023 498
Charge for year 743
Reclassification/transfer 138
At 30 April 2024 1,379
NET BOOK VALUE
At 30 April 2024 1,572
At 30 April 2023 248

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 540,942 527,003
Other debtors 17,726 52,031
558,668 579,034

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 21,634 142,293
Taxation and social security 3,241 3,339
Other creditors 1,177,042 701,763
1,201,917 847,395

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
1,000 Ordinary 1 1,000 1,000

Epindex Ltd (Registered number: 06873479)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. RELATED PARTY DISCLOSURES

Four of the directors of Epindex Ltd, have undertaken work for Epindex Ltd during the course of the year.

Mr D Riley has involvement in a business that charged Epindex Ltd £86,256 - (2023 - £67,891) during the year for consultancy project work.

Mr J Spear has involvement in a business that charged Epindex Ltd £281,016 - (2023 - £187,889) during the year for consultancy project work.

Mr A Riley has involvement in a business that charged Epindex Ltd £116,208 - (2023 - £Nil) during the year for consultancy project work.

Ms K Taylor has involvement in a business that charged Epindex Ltd £106,329 - (2023 - £Nil) during the year for consultancy project work.