Episteme Computer Systems Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03059984

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,564		7,303

			5,564		7,303
CURRENT ASSETS
Debtors	5	74		-
Cash at bank and in hand		34,902		21,592

		34,976		21,592
Creditors: Amounts Falling Due Within One Year	6	(17,002 )		(18,249 )

NET CURRENT ASSETS (LIABILITIES)			17,974		3,343

TOTAL ASSETS LESS CURRENT LIABILITIES			23,538		10,646

NET ASSETS			23,538		10,646

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			23,536		10,644

SHAREHOLDERS' FUNDS			23,538		10,646

For the year ending 31 May 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 directors acknowledge their 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 Vincent Chin

Director

24/07/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Episteme Computer Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03059984 . The registered office is 2 The Lilacs, Barkham, Wokingham, RG41 4UT.

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. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Depreciated over 3 years
Computer Equipment	Depreciated over 3 years

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2024	124	12,825	12,949
Additions	-	2,358	2,358

As at 31 May 2025	124	15,183	15,307

Depreciation
As at 1 June 2024	88	5,558	5,646
Provided during the period	36	4,061	4,097

As at 31 May 2025	124	9,619	9,743

Net Book Value
As at 31 May 2025	-	5,564	5,564

As at 1 June 2024	36	7,267	7,303

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	74	-

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Episteme Computer Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Corporation tax	8,992	9,354
VAT	6,825	7,711
Other creditors	59	59
Accruals and deferred income	1,125	1,125

	17,002	18,249

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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