| Registered Number:05786467 |
For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements
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
EPAS SERVICES LIMITED
Statement of Financial Position
2024
2025
| Property, plant and equipment |
44,171
58,894
2
44,171
58,894
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
10
10
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. |
| 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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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. |
41 All Saints Road
Kings Heath
Birmingham
B14 7LL
| 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. |
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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For the year ended 30 April 2025
EPAS SERVICES LIMITED
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
| Fixtures, |
| fittings, tools, |
| equ |
Motor vehicles
83,565
19,813
63,752
63,752
19,813
83,565
| Provision for depreciation and impairment |
24,671
10,255
14,416
Charge for year
14,723
2,389
12,334
39,394
12,644
26,750
37,002
7,169
44,171
49,336
9,558
58,894
2024
2025
1,725
1,628
| 4. Trade and other receivables |
2024
2025
10,260
2,500
| The debtors above include the following amounts falling due after more than one year: |
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
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)
3 of 4
For the year ended 30 April 2025
EPAS SERVICES LIMITED
Notes to the Financial Statements Continued
4 of 4