IRIS Accounts Production v24.3.2.46 08604491 Board of Directors Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086044912023-07-31086044912024-07-31086044912023-08-012024-07-31086044912022-07-31086044912022-08-012023-07-31086044912023-07-3108604491ns15:EnglandWales2023-08-012024-07-3108604491ns14:PoundSterling2023-08-012024-07-3108604491ns10:Director12023-08-012024-07-3108604491ns10:Director22023-08-012024-07-3108604491ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3108604491ns10:SmallEntities2023-08-012024-07-3108604491ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3108604491ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3108604491ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3108604491ns10:FullAccounts2023-08-012024-07-310860449112023-08-012024-07-3108604491ns10:RegisteredOffice2023-08-012024-07-3108604491ns5:CurrentFinancialInstruments2024-07-3108604491ns5:CurrentFinancialInstruments2023-07-3108604491ns5:Non-currentFinancialInstruments2024-07-3108604491ns5:Non-currentFinancialInstruments2023-07-3108604491ns5:ShareCapital2024-07-3108604491ns5:ShareCapital2023-07-3108604491ns5:RetainedEarningsAccumulatedLosses2024-07-3108604491ns5:RetainedEarningsAccumulatedLosses2023-07-3108604491ns5:NetGoodwill2023-08-012024-07-3108604491ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108604491ns5:PlantMachinery2023-08-012024-07-3108604491ns5:NetGoodwill2023-07-3108604491ns5:NetGoodwill2024-07-3108604491ns5:NetGoodwill2023-07-3108604491ns5:PlantMachinery2023-07-3108604491ns5:PlantMachinery2024-07-3108604491ns5:PlantMachinery2023-07-3108604491ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3108604491ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31
REGISTERED NUMBER: 08604491 (England and Wales)












Financial Statements

for the Year Ended 31 July 2024

for

EPB FLOORING LTD

EPB FLOORING LTD (REGISTERED NUMBER: 08604491)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EPB FLOORING LTD

Company Information
for the Year Ended 31 July 2024







DIRECTORS: E P Bennett
Mrs K L Bennett





REGISTERED OFFICE: Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU





REGISTERED NUMBER: 08604491 (England and Wales)





ACCOUNTANTS: Loveless & Co Accountants Ltd
Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU

EPB FLOORING LTD (REGISTERED NUMBER: 08604491)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,765 7,460
7,765 7,460

CURRENT ASSETS
Debtors 6 63,218 73,886
Cash at bank 52,474 33,615
115,692 107,501
CREDITORS
Amounts falling due within one year 7 67,179 64,629
NET CURRENT ASSETS 48,513 42,872
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,278

50,332

CREDITORS
Amounts falling due after more than one
year

8

-

251
NET ASSETS 56,278 50,081

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,178 49,981
SHAREHOLDERS' FUNDS 56,278 50,081

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

EPB FLOORING LTD (REGISTERED NUMBER: 08604491)

Balance Sheet - continued
31 July 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 17 January 2025 and were signed on its behalf by:




E P Bennett - Director



Mrs K L Bennett - Director


EPB FLOORING LTD (REGISTERED NUMBER: 08604491)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

EPB Flooring 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

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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.

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 3 (2023 - NIL ) .

EPB FLOORING LTD (REGISTERED NUMBER: 08604491)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 10,000
AMORTISATION
At 1 August 2023
and 31 July 2024 10,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 35,340
Additions 6,700
Disposals (12,032 )
At 31 July 2024 30,008
DEPRECIATION
At 1 August 2023 27,880
Charge for year 2,588
Eliminated on disposal (8,225 )
At 31 July 2024 22,243
NET BOOK VALUE
At 31 July 2024 7,765
At 31 July 2023 7,460

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 23,932 60,061
Other debtors 39,286 13,825
63,218 73,886

EPB FLOORING LTD (REGISTERED NUMBER: 08604491)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 2,767
Trade creditors 33,849 38,171
Taxation and social security 31,430 22,087
Other creditors 1,900 1,604
67,179 64,629

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 251

9. ULTIMATE CONTROLLING PARTY

The controlling party is E P Bennett.