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REGISTERED NUMBER: 13226634 (England and Wales)














EP CAPITAL HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






EP CAPITAL HOLDINGS LTD (REGISTERED NUMBER: 13226634)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EP CAPITAL HOLDINGS LTD

COMPANY INFORMATION
for the Year Ended 30 November 2024







DIRECTORS: E E Deighan
P J Kelly





REGISTERED OFFICE: 5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE





REGISTERED NUMBER: 13226634 (England and Wales)





ACCOUNTANTS: Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE

EP CAPITAL HOLDINGS LTD (REGISTERED NUMBER: 13226634)

STATEMENT OF FINANCIAL POSITION
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 59,221 27,708

CURRENT ASSETS
Debtors 6 68,713 72,912
Cash at bank 112 1,766
68,825 74,678
CREDITORS
Amounts falling due within one year 7 5,703 18,496
NET CURRENT ASSETS 63,122 56,182
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,343

83,890

PROVISIONS FOR LIABILITIES 14,805 6,927
NET ASSETS 107,538 76,963

CAPITAL AND RESERVES
Called up, paid and allotted share capital 100 100
Retained earnings 107,438 76,863
SHAREHOLDERS' FUNDS 107,538 76,963

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

EP CAPITAL HOLDINGS LTD (REGISTERED NUMBER: 13226634)

STATEMENT OF FINANCIAL POSITION - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





P J Kelly - Director


EP CAPITAL HOLDINGS LTD (REGISTERED NUMBER: 13226634)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

EP Capital Holdings Limited 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, rounded to the nearest pound.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Income recognition
Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

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 - 20% on cost

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

EP CAPITAL HOLDINGS LTD (REGISTERED NUMBER: 13226634)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 December 2023 45,053
Additions 50,655
At 30 November 2024 95,708
DEPRECIATION
At 1 December 2023 17,345
Charge for year 19,142
At 30 November 2024 36,487
NET BOOK VALUE
At 30 November 2024 59,221
At 30 November 2023 27,708

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 68,713 72,912

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,628 15,081
Other creditors 4,075 3,415
5,703 18,496

8. RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company. There were no transactions during the year. At the year end, the directors were owed £2,785.