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Registration number: 14688869

Epulum Ltd
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

Epulum Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 4

Epulum Ltd

Company Information

Directors | G Bowden C Bowden

Registered office | 20 Gobey Drive West Broyle Chichester West Sussex PO19 3FP

Accountants | Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Epulum Ltd
for the Year Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Epulum Ltd for the year ended 28 February 2025 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Epulum Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Epulum Ltd and state those matters that we have agreed to state to the Board of Directors of Epulum Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Epulum Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Epulum Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Epulum Ltd. You consider that Epulum Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Epulum Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

11 November 2025

Epulum Ltd

(Registration number: 14688869)
Balance Sheet as at 28 February 2025

| 2025 £ | 2024 £
Fixed assets | 3,129 | 3,482
Current assets | 11,278 | 2,137
Prepayments and accrued income | 343 | 161
Creditors: Amounts falling due within one year | (9,239) | (6,422)
Net current assets/(liabilities) | 2,382 | (4,124)
Total assets less current liabilities | 5,511 | (642)
Creditors: Amounts falling due after more than one year | - | (525)
Accruals and deferred income | (720) | (720)
| 4,791 | (1,887)
Capital and reserves | 4,791 | (1,887)

Epulum Ltd

(Registration number: 14688869)
Balance Sheet as at 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
20 Gobey Drive
West Broyle
Chichester
West Sussex
PO19 3FP

These financial statements were authorised for issue by the Board on 11 November 2025.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 November 2025 and signed on its behalf by:

......................................... G Bowden Director