| EPG Installations Limited |
| Registered Number:09828084 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
EPG Installations Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
EPG Installations Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
32,441
37,943
2
32,441
37,943
11,832
5,404
3
| Trade and other receivables |
28,512
39,224
4
15,622
| Cash and cash equivalents |
56,980
101,608
55,966
| Trade and other payables: amounts falling due within one |
| year |
(25,119)
(49,199)
5
30,847
52,409
Net current assets
| Total assets less current liabilities |
84,850
68,790
| Trade and other payables: amounts falling due after more |
| than one year |
(19,471)
(15,727)
6
(6,160)
(7,208)
| Provisions for liabilities |
62,963
Net assets
42,111
100
100
62,863
42,011
62,963
42,111
Shareholders' funds
| For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 29 October 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
EPG Installations Limited
Notes to the Financial Statements
Statutory Information
| EPG Installations Limited is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 09828084. |
69 Clowne Road
Stanfree
Chesterfield
S44 6AG
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Motor Vehicles
Furniture and Fittings
Inventories
| Stocks, which compromise lagging, pipework and ancillary fittings, are valued at purchase cost. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
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 future taxable profits. |
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Taxation
| Taxation for the year comprises current and deferred tax where necessary. 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, when there are profits chargeable to corporation tax, at the amount of tax payable using |
| the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
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For the year ended 31 March 2025
EPG Installations Limited
Notes to the Financial Statements Continued
Debtors and creditors due within one year
| Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. |
| Any losses arising from impairment are recognised in the statement of comprehensive income within administrative |
| expenses. |
Impairment
| At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the |
| individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the |
| asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount |
| exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income. |
| 2. Property, plant and equipment |
Motor Vehicles
44,545
1,502
17,634
25,409
1,915
460
-
1,455
26,864
17,634
1,962
46,460
| Provision for depreciation and impairment |
6,602
803
2,185
3,614
Charge for year
7,417
119
3,862
3,436
14,019
922
6,047
7,050
19,814
11,587
1,040
32,441
21,795
15,449
699
37,943
2024
2025
5,404
11,832
| Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract at the year end. Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up at the year end.Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs. |
| 4. Trade and other receivables |
2024
2025
34,766
27,942
4,458
570
28,512
39,224
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For the year ended 31 March 2025
EPG Installations Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
3,500
3,200
19,122
9,125
| Taxation and social security |
22,052
8,835
4,525
3,959
49,199
25,119
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
15,727
19,471
| 7. Directors advances and guarantees |
| During the year the director's current account became overdrawn and remained overdrawn at the year end. |
| The overdrawn balance as at the 31st March 2025 was £3,931. |
| The overdrawn balance was repaid in full by the director on 15th April 2025 via a dividend declared on same day. |
| 8. Guarantees and other financial commitments |
| Guarantees and contingent assets and liabilities |
| The company's hire purchase and lease purchase finance arrangements are secured on the plant, machinery and |
| commercial vehicles for which the finance was provided. |
| At 31 March 2025 the company had annual commitments under non-cancellable operating leases as set out below: |
2024
2025
| Operating leases which expire: |
4,472
4,472
12,670
7,453
11,925
17,142
| 9. Average number of persons employed |
During the year the average number of employees was 3 (2024 : 3)
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