REGISTERED NUMBER: 13843684 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EPIC BARS (MAIDSTONE) LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

M R Shorting

N S Blair

J Elias

REGISTERED OFFICE:

3 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

BUSINESS ADDRESS:

28 - 32 Gabriels Hill

Maidstone

Kent

ME15 6JG

REGISTERED NUMBER:

13843684 (England and Wales)

ACCOUNTANTS:

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

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 Statement of Financial Position. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Epic Bars (Maidstone) Ltd for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Epic Bars (Maidstone) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Epic Bars (Maidstone) Ltd and state those matters that we have agreed to state to the Board of Directors of Epic Bars (Maidstone) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Epic Bars (Maidstone) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Epic Bars (Maidstone) Ltd. You consider that Epic Bars (Maidstone) 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 financial statements of Epic Bars (Maidstone) 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 financial statements.

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

23 December 2025

FIXED ASSETS

Tangible assets

4

398,365

520,631

CURRENT ASSETS

Stocks

18,695

16,286

Debtors

5

123,481

175,544

Cash at bank and in hand

39,495

17,220

181,671

209,050

CREDITORS

Amounts falling due within one year

6

526,408

783,536

NET CURRENT LIABILITIES

(344,737

)

(574,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

53,628

(53,855

)

CREDITORS

Amounts falling due after more than one year

7

-

(14,590

)

PROVISIONS FOR LIABILITIES

(13,958

)

-

NET ASSETS/(LIABILITIES)

39,670

(68,445

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

39,570

(68,545

)

39,670

(68,445

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

M R Shorting - Director

1.	STATUTORY INFORMATION

Epic Bars (Maidstone) Ltd 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.

Short leasehold

-

Straight line over the life of the lease

Plant and machinery

-

25% on reducing balance

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 year was 26 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 April 2024

18,849

586,478

605,327

Additions

-

5,580

5,580

At 31 March 2025

18,849

592,058

610,907

DEPRECIATION

At 1 April 2024

1,048

83,648

84,696

Charge for year

1,257

126,589

127,846

At 31 March 2025

2,305

210,237

212,542

NET BOOK VALUE

At 31 March 2025

16,544

381,821

398,365

At 31 March 2024

17,801

502,830

520,631

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

3,892

52,482

Other debtors

119,589

100,564

123,481

153,046

Amounts falling due after more than one year:

Other debtors

-

22,498

Aggregate amounts

123,481

175,544

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

14,590

34,250

Trade creditors

101,534

225,084

Amounts owed to connected companies

379,746

507,232

Taxation and social security

20,183

3,918

Other creditors

10,355

13,052

526,408

783,536

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

-

14,590

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

14,590

34,250

Between one and five years

-

14,590

14,590

48,840

Non-cancellable

operating leases

2025

2024

£

£

Within one year

119,438

114,438

Between one and five years

480,000

479,439

In more than five years

973,480

1,093,479

1,572,918

1,687,356