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Registered number: 08688921
EPN International Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of EPN International Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EPN International Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of EPN International Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of EPN International Limited and state those matters that we have agreed to state to the director of EPN International Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EPN International Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that EPN International Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of EPN International Limited . You consider that EPN International Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of EPN International Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
26th August 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
Balance Sheet
Registered number: 08688921
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
10,000 10,000
CURRENT ASSETS
Debtors 5 50,000 50,000
Cash at bank and in hand 1 -
50,001 50,000
Creditors: Amounts Falling Due Within One Year 6 (13,624 ) (13,014 )
NET CURRENT ASSETS (LIABILITIES) 36,377 36,986
TOTAL ASSETS LESS CURRENT LIABILITIES 46,377 46,986
NET ASSETS 46,377 46,986
CAPITAL AND RESERVES
Called up share capital 7 50,000 50,000
Profit and Loss Account (3,623 ) (3,014 )
SHAREHOLDERS' FUNDS 46,377 46,986
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Anastasios Beretas
Director
26th August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EPN International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08688921 . The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: )
- -
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 10,000
As at 31 December 2024 10,000
Net Book Value
As at 31 December 2024 10,000
As at 1 January 2024 10,000
5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Other debtors 50,000 50,000
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Other creditors 10,000 10,000
Accruals and deferred income 400 400
Director's loan account 3,224 2,614
13,624 13,014
7. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 50,000 50,000
Page 3
Page 4
8. Related Party Transactions
The company was under the control of Mr. A. Beretas throughout the current year. Mr.A.Beretas is personally interested in 100% of the company's share capital.
Page 4