REGISTERED NUMBER: 07817761 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Epsilon Communications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E C Funnell

Mrs J M Funnell

REGISTERED OFFICE:

Unit 7

Mulberry Place

Pinnell Road

Eltham

London

SE9 6AR

REGISTERED NUMBER:

07817761 (England and Wales)

ACCOUNTANTS:

Nichols & Co ( Accountancy ) Limited

Chartered Accountants

Unit 7

Mulberry Place

Pinnell Road

Eltham

London

SE9 6AR

FIXED ASSETS

Tangible assets

4

1,503

2,005

CURRENT ASSETS

Debtors

5

31,950

14,360

Cash at bank

140,577

198,943

172,527

213,303

CREDITORS

Amounts falling due within one year

6

(19,933

)

(41,508

)

NET CURRENT ASSETS

152,594

171,795

TOTAL ASSETS LESS CURRENT LIABILITIES

154,097

173,800

PROVISIONS FOR LIABILITIES

(376

)

(501

)

NET ASSETS

153,721

173,299

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

153,621

173,199

153,721

173,299

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

E C Funnell - Director

1.	STATUTORY INFORMATION

Epsilon Communications Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2024

and 5 April 2025

8,641

DEPRECIATION

At 6 April 2024

6,636

Charge for year

502

At 5 April 2025

7,138

NET BOOK VALUE

At 5 April 2025

1,503

At 5 April 2024

2,005

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

12,204

9,009

Other debtors

19,746

5,351

31,950

14,360

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Taxation and social security

7,674

20,349

Other creditors

12,259

21,159

19,933

41,508

7.	RELATED PARTY DISCLOSURES

At the year end the company owed £8,894 (2024 - £18,029 ) to Mr E C Funnell, the director of the company.

During the year the company paid dividends of £24,000 (2024 - £21,375) to Mr E C Funnell, a director of the company.

During the year the company paid dividends of £8,000 (2024 - £7,125 to Mrs J M Funnell, a director of the company.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr E C Funnell, by virtue of his shareholding.