EPLA HEALTH LTD

Company Registration Number:
15259010 (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 HEALTH 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 HEALTH 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

The principal activity of the company during the year was the provision of professional equine parasite management services under the trading name Intelligent Worming. The company specialises in bespoke testing, treatment planning, and consultancy designed to promote responsible worming practices and safeguard equine health.

Political and charitable donations

The company made no political donations during the financial year.

Company policy on disabled employees

Policy on Discrimination and Disabled Employees Approved by: Diane Elizabeth Gilby Date of approval: 30 September 2025 Next review date: 30 September 2026 Purpose and Scope EPLA Health Ltd is committed to promoting equality of opportunity and creating an inclusive working environment in which all individuals are treated with dignity and respect. This policy applies to all employees, contractors, job applicants, and anyone working on behalf of the company. It covers all stages of employment, recruitment, training, promotion, working conditions, and termination. The purpose of this policy is to prevent unlawful discrimination, harassment, and victimisation, ensure fair treatment of all employees and applicants, and support and make reasonable adjustments for disabled employees. Policy Statement EPLA Health Ltd strictly prohibits any form of discrimination on the grounds of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race (including colour, nationality, and ethnic or national origin), religion or belief, sex, or sexual orientation. All employees have a personal responsibility to comply with this policy and to treat others with respect. Responsibilities The Managing Director (currently Diane Elizabeth Gilby) is responsible for ensuring this policy is implemented, reviewed, and communicated to all staff. Managers and Supervisors are responsible for upholding the principles of equality in their teams and ensuring decisions are made fairly and transparently. Employees are expected to respect diversity, challenge discrimination, and report any concerns through the proper channels. Disabled Employees and Applicants EPLA Health Ltd recognises the importance of supporting employees and applicants with disabilities. The company will ensure that disabled people are not treated less favourably because of their disability, make reasonable adjustments to working arrangements, the physical environment, or equipment to remove barriers to employment, provide equal opportunities for development and promotion, and treat any information regarding an employee’s disability as confidential. Where an employee becomes disabled during employment, EPLA Health Ltd will make every reasonable effort to retain them in a suitable role and to provide appropriate support. Recruitment and Selection All recruitment processes are designed to ensure fairness and accessibility. Job descriptions and advertisements will be free from discriminatory language. Applicants will be assessed solely on their ability to meet the requirements of the role. Interview arrangements will be adapted, where necessary, to accommodate candidates with disabilities. Training and Development All staff involved in management, recruitment, or supervision will receive equality and diversity training. Employees will have equal access to training and development opportunities based on their performance and potential, not personal characteristics. Reporting Discrimination Any employee who believes they have been subjected to discrimination, harassment, or victimisation should raise the matter as soon as possible. Issues can be reported to a line manager, HR representative, or directly to the Managing Director. All complaints will be handled promptly, fairly, and confidentially. Disciplinary action may be taken against any employee found to have breached this policy. Monitoring and Review EPLA Health Ltd will monitor equality and diversity performance through recruitment data and staff feedback, regular reviews of workplace accessibility and inclusivity, and an annual review of this policy to ensure ongoing compliance with the Equality Act 2010. Breach of Policy Any breach of this policy will be treated as a disciplinary matter and may result in action up to and including dismissal.

Additional information

Business Review The 2024 financial year represented the re-establishment of the Intelligent Worming brand following a management buyout of a previous company that had not actively promoted the brand. As expected during this re-establishment phase, the company incurred a trading loss due to substantial investment in operational infrastructure, research integration, and the development of customer management systems. Despite this start-up loss, the business is positioned for strong growth in 2025. Significant progress was achieved through a renewed focus on the stud and breeding sector, an area in which Intelligent Worming’s expertise and long-term data deliver clear competitive advantage. A major milestone during the year was the launch of the Intelligent Worming Guarantee; a first-of-its-kind assurance that worm resistance will not develop in horses registered under Intelligent Worming programmes. This guarantee is supported by over 25 years of research, encompassing data from more than 10,000 horses and over 100,000 laboratory tests, with no recorded cases of resistance development under Intelligent Worming management. The directors consider this innovation a defining achievement in equine health and a foundation for sustained commercial and scientific success. Future Developments In 2025, EPLA Health Limited intends to consolidate its market presence through:- Expansion of Intelligent Worming’s tailored plans within the stud and professional equestrian community. Strategic partnerships with equine laboratories and veterinary practices to strengthen the evidence-based approach to parasite management. Continued investment in education and client support, positioning Intelligent Worming as the UK’s leading equine parasite management service. The directors are confident that the company’s scientific foundation, proven results, and unique service guarantee will drive profitability and brand leadership in the coming financial year. Results and Dividends The company made a loss for the year, attributable to start-up and development expenditure. No dividend was declared or paid during the year. Statement of Directors’ Responsibilities The director is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of its profit or loss for that period. In preparing those financial statements, the director is required to: select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records sufficient to show and explain the company’s transactions and to disclose with reasonable accuracy at any time the financial position of the company. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.



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 HEALTH LTD

Profit And Loss Account

for the Period Ended 31 December 2024

14 months to 31 December 2024


£
Turnover: 296,948
Cost of sales: ( 192,751 )
Gross profit(or loss): 104,197
Distribution costs: ( 427 )
Administrative expenses: ( 124,734 )
Operating profit(or loss): (20,964)
Profit(or loss) before tax: (20,964)
Profit(or loss) for the financial year: (20,964)

EPLA HEALTH LTD

Balance sheet

As at 31 December 2024

Notes 14 months to 31 December 2024


£
Current assets
Debtors: 3 25,508
Cash at bank and in hand: 10,015
Total current assets: 35,523
Prepayments and accrued income: 3,060
Creditors: amounts falling due within one year: 4 ( 32,426 )
Net current assets (liabilities): 6,157
Total assets less current liabilities: 6,157
Provision for liabilities: ( 6,615 )
Accruals and deferred income: ( 20,505 )
Total net assets (liabilities): (20,963)
Capital and reserves
Called up share capital: 1
Profit and loss account: (20,964 )
Total Shareholders' funds: ( 20,963 )

The notes form part of these financial statements

EPLA HEALTH 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 HEALTH 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 goods and services supplied in the ordinary course of business, excluding value added tax and trade discounts. Revenue is recognised either upon the completion of contracted services or the despatch of products and tests. Deferred Income: Where payments are received in advance, the amount is recorded as deferred income and recognised as turnover once the related service has been delivered. This policy complies with FRS 102 Section 23 – Revenue and the Companies Act 2006

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided to write off the cost, less the estimated residual value, of each asset on a straight-line basis over its estimated useful life as follows: - Laboratory equipment – 4 to 5 years - Computer and IT equipment – 3 years - Office furniture and fittings – 5 years Residual values, useful lives, and depreciation methods are reviewed annually and adjusted if appropriate.

    Intangible fixed assets amortisation policy

    Intangible assets, such as proprietary testing methods or software systems, are capitalised when it is probable that they will generate future economic benefits. These assets are amortised over their estimated useful lives, typically 3 to 5 years.

    Valuation information and policy

    Stocks are valued at the lower of cost and net realisable value. Cost includes all direct costs of purchase and, where applicable, direct labour and overheads attributable to bringing the stock to its present condition.

    Other accounting policies

    The financial statements have been prepared in accordance with Financial Reporting Standard 102 (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland, and the Companies Act 2006. They are prepared under the historical cost convention and presented in pounds sterling (£), which is the company’s functional and presentational currency. Going Concern The directors have assessed the company’s ability to continue as a going concern and are satisfied that the company has adequate resources to meet its obligations for at least twelve months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on a going concern basis. Trade and other debtors are recognised initially at transaction price and subsequently measured at amortised cost less provision for expected credit losses. Creditors Trade and other creditors are recognised initially at transaction price and subsequently measured at amortised cost. Cash and Cash Equivalents Cash and cash equivalents include cash at bank, cash in hand, and short-term deposits with maturities of three months or less. Taxation The tax charge for the year comprises current and deferred tax. Current tax is based on the taxable profit for the year using the tax rates enacted at the balance sheet date. Deferred tax is provided in full on temporary differences between the carrying amounts of assets and liabilities for financial reporting and tax purposes. Leases Operating lease payments are charged to the profit and loss account on a straight-line basis over the term of the lease. The company operates a defined contribution pension scheme for eligible employees. Contributions are charged to the profit and loss account as they fall due. Financial Instruments The company only enters into basic financial instruments as defined under FRS 102. These include trade debtors, trade creditors, and cash. EPLA Health Ltd is a wholly owned subsidiary of EPLA Group Ltd, which is the company’s ultimate parent undertaking and controlling entity. During the financial year, EPLA Health Ltd may enter into transactions with related parties, including other entities within the EPLA Group or directors, in the normal course of business. All related party transactions are conducted on an arm’s length basis and in accordance with normal commercial terms. Balances outstanding at the year-end are disclosed in the financial statements where material, and no guarantees have been given or received in relation to these balances. The directors monitor all intercompany transactions to ensure transparency and compliance with both FRS 102 Section 33 and the Companies Act 2006. Judgements and Key Estimates Management reviews areas of significant judgement annually, including depreciation rates, impairment assessments, and recoverability of debtors, ensuring all estimates remain reasonable and consistent with business conditions.

EPLA HEALTH 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 HEALTH LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Debtors

14 months to 31 December 2024
£
Trade debtors 17,191
Other debtors 8,317
Total 25,508

EPLA HEALTH LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

14 months to 31 December 2024
£
Trade creditors 32,426
Total 32,426

EPLA HEALTH LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Financial Commitments

At the balance sheet date, the company had no outstanding financial commitments under non-cancellable operating leases, finance leases, hire purchase contracts, or any other form of contractual obligation. The company also had no capital commitments authorised or contracted for at the balance sheet date. Accordingly, no provision or disclosure has been made in respect of any future capital expenditure, lease liabilities, or similar obligations.EPLA Health Ltd’s financial commitments are limited to those disclosed within its trade creditors and accruals as stated in the balance sheet. Approved by the Board of Directors on: 30 September

EPLA HEALTH LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. 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.