Company Registration No. 13707440 (England and Wales)
Epp Propco Limited
Unaudited accounts
for the year ended 31 March 2025
Epp Propco Limited
Unaudited accounts
Contents
Epp Propco Limited
Company Information
for the year ended 31 March 2025
Company Number
13707440 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
United Kingdom
Epp Propco Limited
Statement of financial position
as at 31 March 2025
Investment property
863,025
863,025
Cash at bank and in hand
6,985
5,779
Creditors: amounts falling due within one year
(1,657)
(1,459)
Net current assets
5,877
4,320
Total assets less current liabilities
868,902
867,345
Provisions for liabilities
Deferred tax
(135,500)
(135,500)
Net assets
733,402
731,845
Called up share capital
718,252
718,252
Revaluation reserve
406,500
406,500
Profit and loss account
(391,350)
(392,907)
Shareholders' funds
733,402
731,845
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 29 December 2025 and were signed on its behalf by
Peter Muriuki
Director
Company Registration No. 13707440
Epp Propco Limited
Notes to the Accounts
for the year ended 31 March 2025
Epp Propco Limited is a private company, limited by shares, registered in England and Wales, registration number 13707440. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Epp Propco Limited
Notes to the Accounts
for the year ended 31 March 2025
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Fair value at 1 April 2024
863,025
The investment property is in Catford, South East London and its fair value has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
949
459
Allotted, called up and fully paid:
718,252 Ordinary shares of £1 each
718,252
718,252
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).