IRIS Accounts Production v25.1.0.734 11081922 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110819222023-11-30110819222024-11-30110819222023-12-012024-11-30110819222022-11-30110819222022-12-012023-11-30110819222023-11-3011081922ns15:EnglandWales2023-12-012024-11-3011081922ns14:PoundSterling2023-12-012024-11-3011081922ns10:Director12023-12-012024-11-3011081922ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3011081922ns10:SmallEntities2023-12-012024-11-3011081922ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3011081922ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3011081922ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3011081922ns10:FullAccounts2023-12-012024-11-3011081922ns10:Director22023-12-012024-11-3011081922ns10:RegisteredOffice2023-12-012024-11-3011081922ns5:CurrentFinancialInstruments2024-11-3011081922ns5:CurrentFinancialInstruments2023-11-3011081922ns5:Non-currentFinancialInstruments2024-11-3011081922ns5:Non-currentFinancialInstruments2023-11-3011081922ns5:ShareCapital2024-11-3011081922ns5:ShareCapital2023-11-3011081922ns5:RetainedEarningsAccumulatedLosses2024-11-3011081922ns5:RetainedEarningsAccumulatedLosses2023-11-3011081922ns5:PlantMachinery2023-12-012024-11-3011081922ns5:FurnitureFittings2023-12-012024-11-3011081922ns5:MotorVehicles2023-12-012024-11-3011081922ns5:ComputerEquipment2023-12-012024-11-3011081922ns5:PlantMachinery2023-11-3011081922ns5:FurnitureFittings2023-11-3011081922ns5:MotorVehicles2023-11-3011081922ns5:ComputerEquipment2023-11-3011081922ns5:PlantMachinery2024-11-3011081922ns5:FurnitureFittings2024-11-3011081922ns5:MotorVehicles2024-11-3011081922ns5:ComputerEquipment2024-11-3011081922ns5:PlantMachinery2023-11-3011081922ns5:FurnitureFittings2023-11-3011081922ns5:MotorVehicles2023-11-3011081922ns5:ComputerEquipment2023-11-3011081922ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3011081922ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-30
REGISTERED NUMBER: 11081922 (England and Wales)














EP ELECTRICAL & MECHANICAL SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






EP ELECTRICAL & MECHANICAL SERVICES LTD (REGISTERED NUMBER: 11081922)






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 ELECTRICAL & MECHANICAL SERVICES 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: 11081922 (England and Wales)





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

EP ELECTRICAL & MECHANICAL SERVICES LTD (REGISTERED NUMBER: 11081922)

STATEMENT OF FINANCIAL POSITION
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 120,156 43,841

CURRENT ASSETS
Debtors 6 430,561 215,939
Cash at bank and in hand 262,637 449,043
693,198 664,982
CREDITORS
Amounts falling due within one year 7 244,305 278,767
NET CURRENT ASSETS 448,893 386,215
TOTAL ASSETS LESS CURRENT
LIABILITIES

569,049

430,056

CREDITORS
Amounts falling due after more than one
year

8

-

(254

)

PROVISIONS FOR LIABILITIES (30,039 ) (10,960 )
NET ASSETS 539,010 418,842

CAPITAL AND RESERVES
Called up, paid and allotted share capital 100 100
Retained earnings 538,910 418,742
SHAREHOLDERS' FUNDS 539,010 418,842

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 ELECTRICAL & MECHANICAL SERVICES LTD (REGISTERED NUMBER: 11081922)

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 ELECTRICAL & MECHANICAL SERVICES LTD (REGISTERED NUMBER: 11081922)

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

1. STATUTORY INFORMATION

EP Electrical & Mechanical Services 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 - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

EP ELECTRICAL & MECHANICAL SERVICES LTD (REGISTERED NUMBER: 11081922)

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

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 12 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 64,739 4,154 67,176 1,941 138,010
Additions - 8,154 101,168 1,745 111,067
Disposals - - (4,915 ) (817 ) (5,732 )
At 30 November 2024 64,739 12,308 163,429 2,869 243,345
DEPRECIATION
At 1 December 2023 52,631 3,753 36,312 1,473 94,169
Charge for year 12,108 1,663 19,264 318 33,353
Eliminated on disposal - - (3,516 ) (817 ) (4,333 )
At 30 November 2024 64,739 5,416 52,060 974 123,189
NET BOOK VALUE
At 30 November 2024 - 6,892 111,369 1,895 120,156
At 30 November 2023 12,108 401 30,864 468 43,841

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 238,217 100,031
Amounts recoverable on contract 48,155 89,393
Other debtors 144,189 26,515
430,561 215,939

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 254 4,631
Trade creditors 89,909 78,395
Taxation and social security 60,473 84,978
Other creditors 93,669 110,763
244,305 278,767

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 254

EP ELECTRICAL & MECHANICAL SERVICES LTD (REGISTERED NUMBER: 11081922)

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

9. RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company. During the year, brought forward loans were repaid in aggregate of £5,866. At the year end, the directors were owed £584.