Epsom Investments Limited - Filleted accounts

Registered number

05867800

Epsom Investments Limited

Filleted Accounts

31 December 2024

Epsom Investments Limited
Registered number:		05867800
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		374,155			375,135

Current assets
Cash at bank and in hand		11,700			7,093

Creditors: amounts falling due within one year	4	(103,381)			(100,725)

Net current liabilities			(91,681)			(93,632)

Total assets less current liabilities			282,474			281,503

Creditors: amounts falling due after more than one year	5		(252,370)			(252,370)



Net assets			30,104			29,133

Capital and reserves
Called up share capital			2			2
Profit and loss account			30,102			29,131

Shareholders' funds			30,104			29,133

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr JJ Tufo
Director
Approved by the board on 28 September 2025

Epsom Investments Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment	over 4 years

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2024	372,068		8,142		380,210
	Additions	-		1,078		1,078
	At 31 December 2024	372,068		9,220		381,288

	Depreciation
	At 1 January 2024	-		5,075		5,075
	Charge for the year	-		2,058		2,058
	At 31 December 2024	-		7,133		7,133

	Net book value
	At 31 December 2024	372,068		2,087		374,155
	At 31 December 2023	372,068		3,067		375,135


4	Creditors: amounts falling due within one year			2024		2023
£					£

	Trade creditors			2,503		2,503
	Directors accounts			100,300		98,222
	Other creditors			578		-
				103,381		100,725


5	Creditors: amounts falling due after one year			2024		2023
£					£

	Bank loans			252,370		252,370


6	Other information

	Epsom Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	50 Temple Road
	Epsom
	Surrey KT19 8HA