Company Registration No. SC599315 (Scotland)
Epc Consulting Ltd
Unaudited accounts
for the year ended 30 June 2025
Epc Consulting Ltd
Unaudited accounts
Contents
Epc Consulting Ltd
Company Information
for the year ended 30 June 2025
Director
OKPALEKE, Leonard Emenike
Company Number
SC599315 (Scotland)
Registered Office
1 Forest View Place
Cults
Aberdeen
Aberdeenshire
AB15 9AW
Scotland
Epc Consulting Ltd
Statement of financial position
as at 30 June 2025
Cash at bank and in hand
177,498
-
Creditors: amounts falling due within one year
(35,930)
-
Net current assets
141,568
-
Total assets less current liabilities
141,568
-
Creditors: amounts falling due after more than one year
(67,466)
-
Called up share capital
125
-
Profit and loss account
73,977
-
Shareholders' funds
74,102
-
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2025 and were signed on its behalf by
OKPALEKE, Leonard Emenike
Director
Company Registration No. SC599315
Epc Consulting Ltd
Notes to the Accounts
for the year ended 30 June 2025
Epc Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC599315. The registered office is 1 Forest View Place, Cults, Aberdeen, Aberdeenshire, AB15 9AW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 June 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
847
-
5
Creditors: amounts falling due after more than one year
2025
2024
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).