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EPAS SERVICES LIMITED

Registered Number:05786467

For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 30 April 2025
EPAS SERVICES LIMITED
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

05786467

As at 30 April 2025

EPAS SERVICES LIMITED
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

44,171
58,894
2
44,171
58,894

Current assets

Inventories

1,628
1,725
3

Trade and other receivables

2,500
10,260
4
98,826

Cash and cash equivalents

99,543
111,528
102,954

Trade and other payables: amounts falling due within one
year

(21,603)
(20,126)
5
81,351
91,402
Net current assets

Total assets less current liabilities

135,573
140,245
135,573
Net assets
140,245

Capital and reserves

Called up share capital

10
10

Retained earnings

135,563
140,235
135,573
140,245
Shareholders' funds

For the year ended 30 April 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 30 April 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.

Esrair Ahmed Director

These financial statements were approved and authorised for issue by the Board on 03 November 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 April 2025
EPAS SERVICES LIMITED
Notes to the Financial Statements
Statutory Information

EPAS SERVICES LIMITED is a private limited company, limited by shares, domiciled in England and Wales,
registration number 05786467.

Registered address:

41 All Saints Road
Kings Heath
Birmingham
B14 7LL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A 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.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Property, plant and equipment

Tangible fixed assets, 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:

Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
For the year ended 30 April 2025
EPAS SERVICES LIMITED
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Fixtures,
fittings, tools,
equ

Motor vehicles

£

£

£

Cost or
valuation

At 01 May 2024

83,565
19,813
63,752

At 30 April 2025

63,752
19,813
83,565

Provision for depreciation and impairment

At 01 May 2024

24,671
10,255
14,416
Charge for year
14,723
2,389
12,334

At 30 April 2025

39,394
12,644
26,750

At 30 April 2025

Net book value

37,002
7,169
44,171

At 30 April 2024

49,336
9,558
58,894

3. Inventories

2024
2025

£

£

Stocks

1,725
1,628

4. Trade and other receivables

2024
2025

£

£

Trade debtors

10,260
2,500

The debtors above include the following amounts falling due after more than one year:

Trade debtors

10,260
2,500

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Taxation and social security

18,769
17,315

Other creditors

1,357
4,288
20,126
21,603

6. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
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6
For the year ended 30 April 2025
EPAS SERVICES LIMITED
Notes to the Financial Statements Continued
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