EPLA GROUP LTD

Company Registration Number:
15257505 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 3 November 2023

End date: 31 December 2024

EPLA GROUP LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

EPLA GROUP LTD

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

EPLA Group Ltd provides central management, strategic oversight, and operational support to its subsidiaries within the animal health and diagnostics sector. The company acts as a holding and management services entity and does not trade externally to the Group. All turnover for the year relates to management service charges and administrative recharges made to subsidiary companies for the provision of operational, administrative, and strategic support.

Political and charitable donations

The company made no political donations during the financial year.

Company policy on disabled employees

EPLA Group Limited is committed to promoting equality of opportunity and an inclusive workplace where all individuals are treated with dignity and respect. The company prohibits any form of discrimination on the grounds of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, or sexual orientation. Where employees or applicants have a disability, reasonable adjustments will be made to support their employment and enable them to perform effectively. All employment decisions are based on merit, ability, and business needs. Any breaches of this policy may result in disciplinary action. This policy is reviewed annually to ensure compliance with the Equality Act 2010.

Additional information

The company operates at break even for the financial year, primarily reflecting administrative costs incurred in providing management and operational services to the subsidiaries. These costs are recharged internally within the Group. The director considers the company’s position satisfactory and expects future profitability as group activity increases. EPLA Group Ltd qualifies as a small group under the Companies Act 2006 and, in accordance with the relevant provisions, has taken advantage of the exemption not to prepare consolidated financial statements.



Directors

The director shown below has held office during the whole of the period from
3 November 2023 to 31 December 2024

Diane Elizabeth Gilby

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 September 2025

And signed on behalf of the board by:
Name: Diane Elizabeth Gilby
Status: Director

EPLA GROUP LTD

Profit And Loss Account

for the Period Ended 31 December 2024

14 months to 31 December 2024


£
Turnover: 136,014
Cost of sales: ( 26,853 )
Gross profit(or loss): 109,161
Administrative expenses: ( 108,864 )
Operating profit(or loss): 297
Profit(or loss) before tax: 297
Profit(or loss) for the financial year: 297

EPLA GROUP LTD

Balance sheet

As at 31 December 2024

Notes 14 months to 31 December 2024


£
Fixed assets
Intangible assets:   0
Tangible assets: 3 13,400
Total fixed assets: 13,400
Current assets
Debtors: 4 46,123
Cash at bank and in hand: 287
Total current assets: 46,410
Prepayments and accrued income: 6,252
Creditors: amounts falling due within one year: 5 ( 57,282 )
Net current assets (liabilities): (4,620)
Total assets less current liabilities: 8,780
Provision for liabilities: ( 8,486 )
Total net assets (liabilities): 294
Capital and reserves
Called up share capital: 1
Profit and loss account: 293
Total Shareholders' funds: 294

The notes form part of these financial statements

EPLA GROUP LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 30 September 2025
and signed on behalf of the board by:

Name: Diane Elizabeth Gilby
Status: Director

The notes form part of these financial statements

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents the fair value of consideration received or receivable for services rendered to subsidiary companies, excluding value added tax and trade discounts. Revenue arises solely from management service charges and administrative recharges made to subsidiary undertakings within the EPLA Group. Revenue is recognised when the related management and operational services have been provided, in accordance with intercompany agreements. No external trading income is generated. All revenue is derived from transactions within the Group and is eliminated on consolidation at group level. This policy complies with FRS 102 Section 23 – Revenue and the Companies Act 2006.

    Tangible fixed assets depreciation policy

    Tangible Fixed Assets: Stated at cost less accumulated depreciation and impairment. Depreciation is provided on a straight-line basis over their estimated useful lives.

    Other accounting policies

    Debtors and Creditors: Stated at transaction price less any impairment provisions. Intercompany balances are recorded at cost and eliminated on consolidation. Taxation: Current tax is based on taxable profit using enacted tax rates. Deferred tax is recognised in respect of timing differences that have originated but not reversed. Leases: Operating lease payments are charged to the profit and loss account on a straight-line basis over the lease term. Related Party Disclosure: The company is the ultimate holding company of the EPLA Group. All transactions between related parties are conducted on an arm’s length basis and disclosed as required by FRS 102 Section 33. EPLA Group Ltd qualifies as a small group and has elected not to prepare consolidated financial statements in accordance with the Companies Act 2006.

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    14 months to 31 December 2024
    Average number of employees during the period 3

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 2,612 7,044 5,216 14,872
Disposals
Revaluations
Transfers
At 31 December 2024 2,612 7,044 5,216 14,872
Depreciation
Charge for year 0 925 547 1,472
On disposals
Other adjustments
At 31 December 2024 0 925 547 1,472
Net book value
At 31 December 2024 2,612 6,119 4,669 13,400

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Debtors

14 months to 31 December 2024
£
Trade debtors 46,123
Total 46,123

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due within one year note

14 months to 31 December 2024
£
Trade creditors 57,282
Total 57,282

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Financial Commitments

At the balance sheet date, the company had no outstanding financial commitments under non-cancellable operating leases, finance leases, or hire purchase agreements. The company also had no capital commitments authorised or contracted for at the year-end. Accordingly, no provision or disclosure has been required in respect of future capital expenditure or lease obligations.

EPLA GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Loans to directors

During the financial year, the company did not make, grant, or guarantee any loans, advances, or credit facilities to any director, nor to any person connected with a director, as defined under Section 413 of the Companies Act 2006. At the balance sheet date, no amounts were outstanding in respect of loans, advances, or guarantees made to or on behalf of the directors. Accordingly, no disclosures or provisions have been required in the financial statements in respect of directors’ loan transactions.