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EPS GROUP LTD

Registered Number
14543231
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

EPS GROUP LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

CUTHILL, Lee
WILLIAMS, Cai

Registered Address

Birch House Business Centre
Hen Lon Parcwr
Ruthin
LL15 1NA

Registered Number

14543231 (England and Wales)
EPS GROUP LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3145,86056,894
145,86056,894
Current assets
Stocks247,913100,000
Debtors4884,137188,165
Cash at bank and on hand104,79298,719
1,236,842386,884
Creditors amounts falling due within one year5(1,083,040)(306,796)
Net current assets (liabilities)153,80280,088
Total assets less current liabilities299,662136,982
Creditors amounts falling due after one year(170,579)(93,932)
Net assets129,08343,050
Capital and reserves
Called up share capital100100
Profit and loss account128,98342,950
Shareholders' funds129,08343,050
The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2025, and are signed on its behalf by:
WILLIAMS, Cai
Director
Registered Company No. 14543231
EPS GROUP LTD
Notes to the Financial Statements
for the year ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-5
Fixtures and fittings-4
Vehicles20-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year73
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2473,692
Additions109,318
Disposals(530)
At 31 December 24182,480
Depreciation and impairment
At 01 January 2416,799
Charge for year19,830
On disposals(9)
At 31 December 2436,620
Net book value
At 31 December 24145,860
At 31 December 2356,894
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables717,945175,077
Other debtors156,69213,088
Prepayments and accrued income9,500-
Total884,137188,165
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables677,305214,813
Bank borrowings and overdrafts322,281-
Taxation and social security82,25919,888
Other creditors1,19570,971
Accrued liabilities and deferred income-1,124
Total1,083,040306,796
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts133,88248,461