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EPS LEGACY HOLDINGS LTD

Registered Number
14246926
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

EPS LEGACY HOLDINGS LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors

BROOME, Helen Jane
BROOME, Simon

Registered Address

C/O Armstrong Watson
No.3 Acorn Business Park, Airedale Business Centre
Skipton
BD23 2UE

Registered Number

14246926 (England and Wales)
EPS LEGACY HOLDINGS LTD
Statement of Financial Position
31 July 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Investment property3500,000500,000
500,000500,000
Current assets
Debtors4966-
Current asset investments42,618-
Cash at bank and on hand21,29946,337
64,88346,337
Creditors amounts falling due within one year5(8,257)(8,536)
Net current assets (liabilities)56,62637,801
Total assets less current liabilities556,626537,801
Net assets556,626537,801
Capital and reserves
Called up share capital500,000500,000
Profit and loss account56,62637,801
Shareholders' funds556,626537,801
The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2025, and are signed on its behalf by:
BROOME, Simon
Director
Registered Company No. 14246926
EPS LEGACY HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
These financial statements have been prepared on the going concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments
Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year33
3.Investment property
The 2025 valuation was made by the directors, on an open market value for existing use basis. Investment property totalling £500,000 is not depreciated.

£
Fair value at 01 August 24500,000
At 31 July 25500,000
4.Debtors: amounts due within one year

2025

2024

££
Prepayments and accrued income966-
Total966-
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security3,8564,244
Accrued liabilities and deferred income4,4014,292
Total8,2578,536