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Registration number: 15323950

EP Investing Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Period from 3 December 2023 to 31 December 2024

EP Investing Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 3

EP Investing Limited

(Registration number: 15323950)
Abridged Balance Sheet as at 31 December 2024

| Note | 2024 £
Fixed assets |  |
Other financial assets | 4 | 258,464
Current assets |  |
Debtors |  | 2,728
Cash at bank and in hand |  | 12,831
|  | 15,559
Creditors: Amounts falling due within one year | 5 | (24,025)
Net current liabilities |  | (8,466)
Total assets less current liabilities |  | 249,998
Creditors: Amounts falling due after more than one year | 6 | (224,059)
Net assets |  | 25,939
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | 25,839
Total equity |  | 25,939

For the financial period 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 members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
| The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 3 September 2025

Ms E Put

Director

EP Investing Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 3 December 2023 to 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 3 September 2025.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. Of the company's current liabilities at 31 December 2024, an amount is owed to the director, who has agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

EP Investing Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 3 December 2023 to 31 December 2024

4 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
Additions | 258,464 | 258,464
At 31 December 2024 | 258,464 | 258,464
Carrying amount
At 31 December 2024 | 258,464 | 258,464

5 | Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £16,200.

6 | Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £224,059.