2024-03-01 08895891 2025-02-28 08895891 2024-03-01 2025-02-28 08895891 2024-02-29 08895891 2023-03-01 2024-02-29 08895891 uk-core:WithinOneYear 2024-02-29 08895891 uk-core:WithinOneYear 2025-02-28 08895891 uk-core:AfterOneYear 2024-02-29 08895891 uk-core:AfterOneYear 2025-02-28 08895891 uk-core:RetainedEarningsAccumulatedLosses 2025-02-28 08895891 uk-core:RetainedEarningsAccumulatedLosses 2024-02-29 08895891 uk-bus:Director1 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure 08895891 uk-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 08895891 uk-bus:FRS102 2024-03-01 2025-02-28 08895891 uk-bus:FilletedAccounts 2024-03-01 2025-02-28 08895891 uk-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28
Epf Wholesale Limited
Registered Number:08895891
For the year ended 28 February 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 28 February 2025
Epf Wholesale Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
08895891
As at 28 February 2025
Epf Wholesale Limited
Statement of Financial Position
£
£
2024
2025
Notes
Current assets
Inventories
12,500
12,500
2
6,396
Cash and cash equivalents
14,826
27,326
18,896
Trade and other payables: amounts falling due within one
year
(1,076)
(1,921)
3
17,820
25,405
Net current assets
Total assets less current liabilities
25,405
17,820
Trade and other payables: amounts falling due after more
than one year
(67,011)
(47,936)
4
(22,531)
Net liabilities
(49,191)
Capital and reserves
Retained earnings
(22,531)
(49,191)
(22,531)
(49,191)
Shareholders' funds
For the year ended 28 February 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Anthony Edward Gould Director
These financial statements were approved and authorised for issue by the Board on 21 May 2025 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 28 February 2025
Epf Wholesale Limited
Notes to the Financial Statements
Statutory Information
Epf Wholesale Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 08895891.
Registered address:
Unit Cw 16
IK Business Park
Blackburn
Lancashire
BB1 5FB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2. Inventories
2024
2025
£
£
Stocks
12,500
12,500
2 of 3
5
For the year ended 28 February 2025
Epf Wholesale Limited
Notes to the Financial Statements Continued
3. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Taxation and social security
845
-
Other creditors
1,076
1,076
1,921
1,076
4. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Other creditors
47,936
67,011
5. Average number of persons employed
During the year the average number of employees was 1 (2024 : 1)
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