M Epps Blackheath Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06141926

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		197,870		208,696

			197,870		208,696
CURRENT ASSETS
Debtors	6	611,179		660,900
Cash at bank and in hand		142,757		185,222

		753,936		846,122
Creditors: Amounts Falling Due Within One Year	7	(685,122 )		(756,299 )

NET CURRENT ASSETS (LIABILITIES)			68,814		89,823

TOTAL ASSETS LESS CURRENT LIABILITIES			266,684		298,519

Creditors: Amounts Falling Due After More Than One Year	8		(155,158 )		(91,160 )

NET ASSETS			111,526		207,359

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			110,526		206,359

SHAREHOLDERS' FUNDS			111,526		207,359

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M Epps Blackheath Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Epps

Director

27/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

M Epps Blackheath Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06141926 . The registered office is 8 Twisleton Court, Priory Hill, Dartford, Kent, DA1 2EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	20% on reducing balance
Leasehold	No Deprecition
Plant & Machinery	20% on reducing balance
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	20% on reducing balance

2.5. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 38 (2024: 37)

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M Epps Blackheath Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	100,000

As at 31 March 2025	100,000

Amortisation
As at 1 April 2024	100,000

As at 31 March 2025	100,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2024	354,442	122,262	26,254	75,855
Additions	-	-	1,349	-

As at 31 March 2025	354,442	122,262	27,603	75,855

Depreciation
As at 1 April 2024	311,950	-	24,816	72,223
Provided during the period	8,507	-	351	728

As at 31 March 2025	320,457	-	25,167	72,951

Net Book Value
As at 31 March 2025	33,985	122,262	2,436	2,904

As at 1 April 2024	42,492	122,262	1,438	3,632


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	127,195	55,499	761,507
Additions	1,140	4,641	7,130

As at 31 March 2025	128,335	60,140	768,637

Depreciation
As at 1 April 2024	99,034	44,788	552,811
Provided during the period	5,842	2,528	17,956

As at 31 March 2025	104,876	47,316	570,767

...CONTINUED

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M Epps Blackheath Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	23,459	12,824	197,870

As at 1 April 2024	28,161	10,711	208,696

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(8,340 )	(8,340 )
Other debtors	619,519	669,240

	611,179	660,900

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,915	24,645
Bank loans and overdrafts	203,344	221,292
Other creditors	145,389	145,563
Taxation and social security	327,474	364,799

	685,122	756,299

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	155,158	91,160

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Mark Epps	638,958	325,745	376,114	-	588,589

The above loan is unsecured, interest free and repayable on demand.

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