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REGISTERED NUMBER: SC744870 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

EOPAH Limited

EOPAH Limited (Registered number: SC744870)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EOPAH Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mr E Oman





REGISTERED OFFICE: 36 Carnegie Road
Peterhead
Aberdeenshire
AB42 3FT





REGISTERED NUMBER: SC744870 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

EOPAH Limited (Registered number: SC744870)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 68,531 2,688

CURRENT ASSETS
Stocks 1,000 -
Debtors 5 44,477 30,052
Cash at bank 12,565 52,872
58,042 82,924
CREDITORS
Amounts falling due within one year 6 50,556 59,063
NET CURRENT ASSETS 7,486 23,861
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,017

26,549

CREDITORS
Amounts falling due after more than one
year

7

(47,952

)

-

PROVISIONS FOR LIABILITIES (12,640 ) (598 )
NET ASSETS 15,425 25,951

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 15,325 25,851
SHAREHOLDERS' FUNDS 15,425 25,951

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

EOPAH Limited (Registered number: SC744870)

Balance Sheet - continued
30 September 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 director and authorised for issue on 4 June 2025 and were signed by:





Mr E Oman - Director


EOPAH Limited (Registered number: SC744870)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

EOPAH Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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
Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

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 - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

EOPAH Limited (Registered number: SC744870)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

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 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 1,485 - - 2,399 3,884
Additions 458 398 71,667 - 72,523
At 30 September 2024 1,943 398 71,667 2,399 76,407
DEPRECIATION
At 1 October 2023 380 - - 816 1,196
Charge for year 391 80 5,418 791 6,680
At 30 September 2024 771 80 5,418 1,607 7,876
NET BOOK VALUE
At 30 September 2024 1,172 318 66,249 792 68,531
At 30 September 2023 1,105 - - 1,583 2,688

EOPAH Limited (Registered number: SC744870)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 67,227
At 30 September 2024 67,227
DEPRECIATION
Charge for year 4,308
At 30 September 2024 4,308
NET BOOK VALUE
At 30 September 2024 62,919

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 14,500 20,593
Amounts recoverable on contract 7,343 8,850
Other debtors 22,634 609
44,477 30,052

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 12,415 -
Trade creditors 15,118 15,082
Taxation and social security - 38,500
Other creditors 23,023 5,481
50,556 59,063

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 47,952 -