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Company Registration No. 10049458 (England and Wales)
EPN CONSTRUCTION LTD Unaudited accounts for the year ended 31 March 2025
EPN CONSTRUCTION LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EPN CONSTRUCTION LTD Company Information for the year ended 31 March 2025
Director
Nerijus Sendrauskas
Company Number
10049458 (England and Wales)
Registered Office
44-45 TAMWORTH ROAD TAMWORTH ROAD CROYDON CR0 1XU ENGLAND
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EPN CONSTRUCTION LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,296 
1,621 
Current assets
Debtors
5
40,814 
53,088 
Cash at bank and in hand
523 
512 
41,337 
53,600 
Net current assets
41,337 
53,600 
Total assets less current liabilities
42,633 
55,221 
Creditors: amounts falling due after more than one year
6
(25,619)
(37,276)
Net assets
17,014 
17,945 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,914 
17,845 
Shareholders' funds
17,014 
17,945 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 December 2025 and were signed on its behalf by
Nerijus Sendrauskas Director Company Registration No. 10049458
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EPN CONSTRUCTION LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
EPN CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 10049458. The registered office is 44-45 TAMWORTH ROAD TAMWORTH ROAD, CROYDON, CR0 1XU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10%
Computer equipment
10%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
1,644 
2,279 
3,923 
At 31 March 2025
1,644 
2,279 
3,923 
Depreciation
At 1 April 2024
1,124 
1,178 
2,302 
Charge for the year
104 
221 
325 
At 31 March 2025
1,228 
1,399 
2,627 
Net book value
At 31 March 2025
416 
880 
1,296 
At 31 March 2024
520 
1,101 
1,621 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
17,214 
29,488 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
23,600 
23,600 
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EPN CONSTRUCTION LTD Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
15,001 
25,001 
Other creditors
6,370 
- 
Loans from directors
4,248 
12,275 
25,619 
37,276 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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