2023-11-012024-10-312024-10-31false08161978EPNG LIMITED2025-03-24falseiso4217:GBPxbrli:pure081619782023-11-01081619782024-10-31081619782023-11-012024-10-31081619782022-11-01081619782023-10-31081619782022-11-012023-10-3108161978bus:SmallEntities2023-11-012024-10-3108161978bus:AuditExempt-NoAccountantsReport2023-11-012024-10-3108161978bus:AbridgedAccounts2023-11-012024-10-3108161978bus:PrivateLimitedCompanyLtd2023-11-012024-10-3108161978core:WithinOneYear2024-10-3108161978core:AfterOneYear2024-10-3108161978core:WithinOneYear2023-10-3108161978core:AfterOneYear2023-10-3108161978core:ShareCapital2024-10-3108161978core:SharePremium2024-10-3108161978core:RevaluationReserve2024-10-3108161978core:OtherReservesSubtotal2024-10-3108161978core:RetainedEarningsAccumulatedLosses2024-10-3108161978core:ShareCapital2023-10-3108161978core:SharePremium2023-10-3108161978core:RevaluationReserve2023-10-3108161978core:OtherReservesSubtotal2023-10-3108161978core:RetainedEarningsAccumulatedLosses2023-10-3108161978core:LandBuildings2024-10-3108161978core:PlantMachinery2024-10-3108161978core:Vehicles2024-10-3108161978core:FurnitureFittings2024-10-3108161978core:OfficeEquipment2024-10-3108161978core:NetGoodwill2024-10-3108161978core:IntangibleAssetsOtherThanGoodwill2024-10-3108161978core:ListedExchangeTraded2024-10-3108161978core:UnlistedNon-exchangeTraded2024-10-3108161978core:LandBuildings2023-10-3108161978core:PlantMachinery2023-10-3108161978core:Vehicles2023-10-3108161978core:FurnitureFittings2023-10-3108161978core:OfficeEquipment2023-10-3108161978core:NetGoodwill2023-10-3108161978core:IntangibleAssetsOtherThanGoodwill2023-10-3108161978core:ListedExchangeTraded2023-10-3108161978core:UnlistedNon-exchangeTraded2023-10-3108161978core:LandBuildings2023-11-012024-10-3108161978core:PlantMachinery2023-11-012024-10-3108161978core:Vehicles2023-11-012024-10-3108161978core:FurnitureFittings2023-11-012024-10-3108161978core:OfficeEquipment2023-11-012024-10-3108161978core:NetGoodwill2023-11-012024-10-3108161978core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3108161978core:ListedExchangeTraded2023-11-012024-10-3108161978core:UnlistedNon-exchangeTraded2023-11-012024-10-3108161978core:MoreThanFiveYears2023-11-012024-10-3108161978core:Non-currentFinancialInstruments2024-10-3108161978core:Non-currentFinancialInstruments2023-10-3108161978dpl:CostSales2023-11-012024-10-3108161978dpl:DistributionCosts2023-11-012024-10-3108161978core:LandBuildings2023-11-012024-10-3108161978core:PlantMachinery2023-11-012024-10-3108161978core:Vehicles2023-11-012024-10-3108161978core:FurnitureFittings2023-11-012024-10-3108161978core:OfficeEquipment2023-11-012024-10-3108161978dpl:AdministrativeExpenses2023-11-012024-10-3108161978core:NetGoodwill2023-11-012024-10-3108161978core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3108161978dpl:GroupUndertakings2023-11-012024-10-3108161978dpl:ParticipatingInterests2023-11-012024-10-3108161978dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-012024-10-3108161978core:ListedExchangeTraded2023-11-012024-10-3108161978dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-012024-10-3108161978core:UnlistedNon-exchangeTraded2023-11-012024-10-3108161978dpl:CostSales2022-11-012023-10-3108161978dpl:DistributionCosts2022-11-012023-10-3108161978core:LandBuildings2022-11-012023-10-3108161978core:PlantMachinery2022-11-012023-10-3108161978core:Vehicles2022-11-012023-10-3108161978core:FurnitureFittings2022-11-012023-10-3108161978core:OfficeEquipment2022-11-012023-10-3108161978dpl:AdministrativeExpenses2022-11-012023-10-3108161978core:NetGoodwill2022-11-012023-10-3108161978core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3108161978dpl:GroupUndertakings2022-11-012023-10-3108161978dpl:ParticipatingInterests2022-11-012023-10-3108161978dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3108161978core:ListedExchangeTraded2022-11-012023-10-3108161978dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3108161978core:UnlistedNon-exchangeTraded2022-11-012023-10-3108161978core:NetGoodwill2024-10-3108161978core:IntangibleAssetsOtherThanGoodwill2024-10-3108161978core:LandBuildings2024-10-3108161978core:PlantMachinery2024-10-3108161978core:Vehicles2024-10-3108161978core:FurnitureFittings2024-10-3108161978core:OfficeEquipment2024-10-3108161978core:AfterOneYear2024-10-3108161978core:WithinOneYear2024-10-3108161978core:ListedExchangeTraded2024-10-3108161978core:UnlistedNon-exchangeTraded2024-10-3108161978core:ShareCapital2024-10-3108161978core:SharePremium2024-10-3108161978core:RevaluationReserve2024-10-3108161978core:OtherReservesSubtotal2024-10-3108161978core:RetainedEarningsAccumulatedLosses2024-10-3108161978core:NetGoodwill2023-10-3108161978core:IntangibleAssetsOtherThanGoodwill2023-10-3108161978core:LandBuildings2023-10-3108161978core:PlantMachinery2023-10-3108161978core:Vehicles2023-10-3108161978core:FurnitureFittings2023-10-3108161978core:OfficeEquipment2023-10-3108161978core:AfterOneYear2023-10-3108161978core:WithinOneYear2023-10-3108161978core:ListedExchangeTraded2023-10-3108161978core:UnlistedNon-exchangeTraded2023-10-3108161978core:ShareCapital2023-10-3108161978core:SharePremium2023-10-3108161978core:RevaluationReserve2023-10-3108161978core:OtherReservesSubtotal2023-10-3108161978core:RetainedEarningsAccumulatedLosses2023-10-3108161978core:NetGoodwill2022-11-0108161978core:IntangibleAssetsOtherThanGoodwill2022-11-0108161978core:LandBuildings2022-11-0108161978core:PlantMachinery2022-11-0108161978core:Vehicles2022-11-0108161978core:FurnitureFittings2022-11-0108161978core:OfficeEquipment2022-11-0108161978core:AfterOneYear2022-11-0108161978core:WithinOneYear2022-11-0108161978core:ListedExchangeTraded2022-11-0108161978core:UnlistedNon-exchangeTraded2022-11-0108161978core:ShareCapital2022-11-0108161978core:SharePremium2022-11-0108161978core:RevaluationReserve2022-11-0108161978core:OtherReservesSubtotal2022-11-0108161978core:RetainedEarningsAccumulatedLosses2022-11-0108161978core:AfterOneYear2023-11-012024-10-3108161978core:WithinOneYear2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:CostValuation2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3108161978core:Non-currentFinancialInstrumentscore:CostValuation2024-10-3108161978core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-10-3108161978core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3108161978core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3108161978core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3108161978bus:Director12023-11-012024-10-3108161978bus:Director22023-11-012024-10-31

EPNG LIMITED

Registered Number
08161978
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

EPNG LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

TAYLOR, Enley
TAYLOR, Sandra

Company Secretary

TAYLOR, Enley

Registered Address

Riverside Nursery Ensign House
Juniper Drive
London
SW18 1TA

Registered Number

08161978 (England and Wales)
EPNG LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments31,0001,000
1,0001,000
Current assets
Debtors4762,755762,755
Cash at bank and on hand120120
762,875762,875
Creditors amounts falling due within one year5(13,702)(12,662)
Net current assets (liabilities)749,173750,213
Total assets less current liabilities750,173751,213
Net assets750,173751,213
Capital and reserves
Called up share capital1,0201,020
Profit and loss account749,153750,193
Shareholders' funds750,173751,213
The financial statements were approved and authorised for issue by the Board of Directors on 24 March 2025, and are signed on its behalf by:
TAYLOR, Enley
Director
TAYLOR, Sandra
Director

Registered Company No. 08161978
EPNG LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Dividend income
Dividend income is recognised when the right to receive payment is established.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Total

£
Cost or valuation
At 01 November 231,000
At 31 October 241,000
Net book value
At 31 October 241,000
At 31 October 231,000
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings762,755762,755
Total762,755762,755
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties13,52912,662
Accrued liabilities and deferred income173-
Total13,70212,662
6.Share capital
Allotted, called up and fully paid 2024 2023 £ £ 1,000 (2023 - 1,000) Ordinary £1.00 shares 1,000 1,000 10 (2023 - 10 ) "A" Ordinary £1.00 shares 10 10 10 (2024 - 10) "B" Ordinary £1.00 shares 10 10 Total 1,020 1,020
7.Related party transactions
Included within other creditors due within one year is a net balance due to directors of £4,848 (2023: £4,848).