REGISTERED NUMBER: 07027384 (England and Wales)

Financial Statements for the Period 1 January 2024 to 30 December 2024

for

Epma (N.W) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mrs Clair Owens

Mr David Holden

Mr Darren Holden

REGISTERED OFFICE:

395-397 Woodchurch Road

Prenton

Merseyside

CH42 8PF

REGISTERED NUMBER:

07027384 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Tangible assets

4

113,866

114,614

CURRENT ASSETS

Stocks

5

45,844

65,822

Debtors

6

10,592

188,299

Cash at bank

76,053

42,227

132,489

296,348

CREDITORS

Amounts falling due within one year

7

141,306

181,404

NET CURRENT (LIABILITIES)/ASSETS

(8,817

)

114,944

TOTAL ASSETS LESS CURRENT LIABILITIES

105,049

229,558

CREDITORS

Amounts falling due after more than one year

8

(24,268

)

(29,798

)

PROVISIONS FOR LIABILITIES

(2,724

)

(2,724

)

NET ASSETS

78,057

197,036

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

77,957

196,936

SHAREHOLDERS' FUNDS

78,057

197,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

Mrs Clair Owens - Director

1.	STATUTORY INFORMATION

Epma (N.W) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2024

100,302

-

28,188

Additions

-

672

-

At 30 December 2024

100,302

672

28,188

DEPRECIATION

At 1 January 2024

-

-

18,910

Charge for period

-

-

2,320

At 30 December 2024

-

-

21,230

NET BOOK VALUE

At 30 December 2024

100,302

672

6,958

At 31 December 2023

100,302

-

9,278

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

14,833

1,232

144,555

Additions

2,518

584

3,774

At 30 December 2024

17,351

1,816

148,329

DEPRECIATION

At 1 January 2024

9,775

1,256

29,941

Charge for period

2,062

140

4,522

At 30 December 2024

11,837

1,396

34,463

NET BOOK VALUE

At 30 December 2024

5,514

420

113,866

At 31 December 2023

5,058

(24

)

114,614

5.

STOCKS

30.12.24

31.12.23

£

£

Stocks

45,844

65,822

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

31.12.23

£

£

Trade debtors

-

159,719

Other debtors

(9,731

)

3,835

D Owens Loan

10,240

10,050

Directors' current accounts

9,979

14,695

Prepayments

104

-

10,592

188,299

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

31.12.23

£

£

Trade creditors

21,468

540

Tax

70,729

83,728

VAT

8,062

73,254

Other creditors

1,990

-

Directors' current accounts

37,557

23,882

Accrued expenses

1,500

-

141,306

181,404

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.12.24

31.12.23

£

£

Bank loans - 2-5 years

24,268

29,798

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.12.24

31.12.23

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2024

196,936

Deficit for the period

(17,464

)

Dividends

(101,515

)

At 30 December 2024

77,957

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 30 December 2024 and 31 December 2023:

30.12.24

31.12.23

£

£

Mrs Clair Owens

Balance outstanding at start of period

14,695

-

Amounts advanced

35,639

138,739

Amounts repaid

(50,596

)

(124,044

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(262

)

14,695

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 December 2024 set out on pages two to eight and you consider that the company is exempt from an audit.

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 information and explanations supplied to us.

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

4 December 2025