Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30truefalse2023-07-01Professional, scientific and technical activities22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13606358 2023-07-01 2024-06-30 13606358 2022-07-01 2023-06-30 13606358 2024-06-30 13606358 2023-06-30 13606358 2022-07-01 13606358 c:Director1 2023-07-01 2024-06-30 13606358 c:Director2 2023-07-01 2024-06-30 13606358 d:CurrentFinancialInstruments 2024-06-30 13606358 d:CurrentFinancialInstruments 2023-06-30 13606358 d:ShareCapital 2024-06-30 13606358 d:ShareCapital 2022-07-01 2023-06-30 13606358 d:ShareCapital 2023-06-30 13606358 d:ShareCapital 2022-07-01 13606358 d:CapitalRedemptionReserve 2024-06-30 13606358 d:CapitalRedemptionReserve 2022-07-01 2023-06-30 13606358 d:CapitalRedemptionReserve 2023-06-30 13606358 d:CapitalRedemptionReserve 2022-07-01 13606358 d:RetainedEarningsAccumulatedLosses 2024-06-30 13606358 d:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 13606358 d:RetainedEarningsAccumulatedLosses 2023-06-30 13606358 d:RetainedEarningsAccumulatedLosses 2022-07-01 13606358 c:OrdinaryShareClass1 2023-07-01 2024-06-30 13606358 c:OrdinaryShareClass1 2024-06-30 13606358 c:OrdinaryShareClass1 2023-06-30 13606358 c:FRS102 2023-07-01 2024-06-30 13606358 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13606358 c:FullAccounts 2023-07-01 2024-06-30 13606358 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13606358 6 2023-07-01 2024-06-30 13606358 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13606358










EUROPEAN PHARMA CONSULTING (EPC) LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
EUROPEAN PHARMA CONSULTING (EPC) LTD
REGISTERED NUMBER: 13606358

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
19,965
19,965

Current assets
  

Debtors: amounts falling due within one year

 5 

73,469
73,469

  

Net assets
  
93,434
93,434


Capital and reserves
  

Called up share capital 
  
100
100

Capital redemption reserve
  
36
36

Profit and loss account
  
93,298
93,298

  
93,434
93,434


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 January 2025.




P S Cronin
C T L Camp
Director
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 1

 
EUROPEAN PHARMA CONSULTING (EPC) LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2023
100
36
93,298
93,434


At 30 June 2024
100
36
93,298
93,434


The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
EUROPEAN PHARMA CONSULTING (EPC) LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2022
136
-
88,835
88,971


Comprehensive income for the year

Profit for the year
-
-
1,404,463
1,404,463


Contributions by and distributions to owners

Purchase of own shares
-
36
(1,400,000)
(1,399,964)

Shares cancelled during the year
(36)
-
-
(36)


Total transactions with owners
(36)
36
(1,400,000)
(1,400,000)


At 30 June 2023
100
36
93,298
93,434


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
EUROPEAN PHARMA CONSULTING (EPC) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

European Pharma Consulting (EPC) 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.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The Company's functional and presentational currency is Pounds Sterling.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2023
19,965



At 30 June 2024
19,965




Page 4

 
EUROPEAN PHARMA CONSULTING (EPC) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
73,469
73,469



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Called up share capital shares of £0.01 each
100
100



7.


Related party transactions

Paragraph 33.1A of FRS 102 says that disclosures need not be given of transactions that have taken place between two or more members of group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.


8.


Controlling party

The ultimate controlling party is P Cronin by virtue of his majority shareholding.


Page 5