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REGISTERED NUMBER: 10616433 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

EPC CIVIL ENGINEERING LIMITED

EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EPC CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: E P Crilly





SECRETARY:





REGISTERED OFFICE: Link House Bradman Road
Knowsley Business Park
Liverpool
Merseyside
L33 7UR





REGISTERED NUMBER: 10616433 (England and Wales)





ACCOUNTANTS: Crombies Accountants Limited
Chartered Accountants
34 Waterloo Road
Wolverhampton
West Midlands
WV1 4DG

EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 336,281 384,761

CURRENT ASSETS
Inventories 134,440 178,903
Debtors 5 6,836 43,870
Prepayments and accrued income 1,500 -
Cash at bank 36,757 4,200
179,533 226,973
CREDITORS
Amounts falling due within one year 6 341,920 361,376
NET CURRENT LIABILITIES (162,387 ) (134,403 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

173,894

250,358

CREDITORS
Amounts falling due after more than one
year

7

(60,430

)

(139,286

)

PROVISIONS FOR LIABILITIES 9 (49,500 ) (47,300 )
NET ASSETS 63,964 63,772

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 63,864 63,672
SHAREHOLDERS' FUNDS 63,964 63,772

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2023


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 director and authorised for issue on 2 May 2025 and were signed by:





E P Crilly - Director


EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

EPC Civil Engineering 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 (£).


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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 20% on reducing balance, 20% on cost and 10% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 April 2022 573,310
Additions 8,255
At 31 March 2023 581,565
DEPRECIATION
At 1 April 2022 188,549
Charge for year 56,735
At 31 March 2023 245,284
NET BOOK VALUE
At 31 March 2023 336,281
At 31 March 2022 384,761

EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2022 464,566
Transfer to ownership (86,000 )
At 31 March 2023 378,566
DEPRECIATION
At 1 April 2022 133,350
Charge for year 46,627
Transfer to ownership (34,400 )
At 31 March 2023 145,577
NET BOOK VALUE
At 31 March 2023 232,989
At 31 March 2022 331,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,836 2,143
Other debtors - 41,727
6,836 43,870

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,044 9,687
Hire purchase contracts 64,910 97,744
Trade creditors 10,997 18,195
Taxation and social security 225,608 170,823
Other creditors 31,361 64,927
341,920 361,376

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 23,274 33,206
Hire purchase contracts 37,156 106,080
60,430 139,286

EPC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10616433)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 102,066 203,824

Hire Purchase creditors are secured by a charge over the assets to which they relate.

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 49,500 47,300

Deferred
tax
£   
Balance at 1 April 2022 47,300
Provided during year 2,200
Balance at 31 March 2023 49,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1.00 100 100

11. RESERVES
Retained
earnings
£   

At 1 April 2022 63,672
Profit for the year 40,192
Dividends (40,000 )
At 31 March 2023 63,864