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Company registration number: 15276284
EP Auto Techs Ltd
Unaudited filleted financial statements
31 August 2025
EP Auto Techs Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
EP Auto Techs Ltd
Directors and other information

| Director | E Powe
| Company number | 15276284
| Registered office | 39 Heralds Close
|  | Widnes
|  | Cheshire
|  | WA8 8AS
| Accountants | Hailwood & Co
|  | 392-394 Hoylake Road
|  | Moreton
|  | Wirral
|  | CH46 6DF

EP Auto Techs Ltd
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of EP Auto Techs Ltd
Period ended 31 August 2025
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the period ended 31 August 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Hailwood & Co
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
24 October 2025
EP Auto Techs Ltd
Statement of financial position
31 August 2025

|  |  | 31/08/25 |  |  |  | 30/11/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 1 |  |  |  | 3,517 |  |
Cash at bank and in hand |  |  | - |  |  |  | 1,053 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1 |  |  |  | 4,570 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | - |  |  |  | ( 4,569) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______

For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 05 November 2025 , and are signed on behalf of the board by:
E Powe
Director
Company registration number: 15276284
EP Auto Techs Ltd
Notes to the financial statements
Period ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 39 Heralds Close, Widnes, Cheshire, WA8 8AS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
4. Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2024: Nil).
5. Debtors

|  |  | 31/08/25 | 30/11/24
|  |  | £ | £
| Other debtors |  | 1 | 3,517
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 31/08/25 | 30/11/24
|  |  | £ | £
| Corporation tax |  | - | 3,909
| Other creditors |  | - | 660
|  |  | _______ | _______
|  |  | - | 4,569
|  |  | _______ | _______